The course provides an in-depth insight into the main international accounting and reporting standards.

Lecture

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

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

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

Final written exam (via Moodle)

Content of lecture

For further details pls check the slides of the preliminary meeting.