[ 572VKBWSOJK15 ] KS Special Issues of National Accounting (UGB)

Es ist eine neuere Version 2018W dieser LV im Curriculum Bachelor's programme Business and Economics 2021W vorhanden.
(*) Unfortunately this information is not available in english.
Workload Education level Study areas Responsible person Hours per week Coordinating university
2 ECTS B2 - Bachelor's programme 2. year Business Administration Roman Rohatschek 1 hpw Johannes Kepler University Linz
Detailed information
Pre-requisites (*)KS Bilanzierung
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.
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
Criteria for evaluation written exam
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.
Changing subject? No
On-site course
Maximum number of participants 200
Assignment procedure Assignment according to priority