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604.310

Cases in International Financial Reporting

100

Abteilung Finance and Accounting

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Description

Intendierte Lernergebnisse

The content of the associated lecture is demonstrated on the basis of examples.

Lehrmethodik inkl. Einsatz von eLearning-Tools

Case studies

Inhalt/e

internationalisation of accountingbasic principles of accounting under IAS/IFRSelements of financial statements under IAS/FRSaccounting and valuation of individual items in financial statements under IAS/IFRS

Erwartete Vorkenntnisse

!!! A basic knowledge of bookkeeping is a prerequisite !!!

Literatur

Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield: Intermediate Accounting: IFRS Edition, latest Edition, Wiley.Link auf weitere Informationenhttps://www.aau.at/finanzmanagement

Exam-Description

Prüfungsmethode/n

Final written exam (online, via Moodle)Case studies, presentations

Prüfungsinhalt/e

Content of the course

Beurteilungskriterien/-maßstäbe

Final written exam (online, via Moodle)For further details pls check slides of preliminary meeting.