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| Detailed information |
| Pre-requisites |
(*)KS Bilanzierung
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| Original study plan |
Bachelor's programme Business and Economics 2016W |
| Objectives |
The objective of this course is to intensify the accounting knowledge according to local GAAP (UGB) by focusing on complex accounting problems.
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| Subject |
Detailed course outline:
- Regulatory framework and basic accounting principles of UGB
- Accounting (recognition and valuation) for special, selected issues (leases, pensions, intangible assets, financial assets, deferred tax assets/liabilities, construction contracts, particularities of impairment, accounting for changes in equity…)
- Auditing and Disclosure requirements according to UGB
- Reporting instruments according to UGB
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| Criteria for evaluation |
written exam
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| Language |
German |
| Study material |
Deutsch, E./Rohatschek, R. (2013): Sonderfragen der Bilanzierung, 4. Auflage, Wien 2013. Rohatschek, R. (Hrsg.) (2013): Sonderfragen der Bilanzierung in Fallbeispielen, Wien 2013.
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| Changing subject? |
No |
| Earlier variants |
They also cover the requirements of the curriculum (from - to)
2BSJUGBK: KS Special Issues of National Accounting (UGB) (2009W-2015S)
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