Aspekte internationaler Bilanzierung I

Key Info

Basic Information

Studypath:
Bachelor Business Administration
Semester:
4
Course Type:
Lecture
Language:
German/English
Cycle:
Winter term
Scheduling:
Entire semester
Course Units:
3.0
Credits:
6.0
Compulsory Attendance:
No

Lecturer

  • Dr. phil. Heinz Viethen

Contact

  • Dr. phil. Heinz Viethen

Die folgenden Informationen stellen ein unverbindliches Informationsangebot dar und beziehen sich auf die Prüfungsordnung BSBWL/10, SPO 1. Änderungsordnung (zum SS 2017) für den Studiengang Bachelor Betriebswirtschaftslehre. Rechtlich verbindliche Informationen entnehmen Sie bitte der offiziellen Veröffentlichung der Prüfungsordnung.

Syllabus

The purpose of this course is to provide a deeper understanding of the accounting regulations of the International Accounting Standards Board (IASB). With the background of the aims and the Framework of the IASB, the presentation and discussion of selected Standards (IFRS and IAS) are at the center, with a focus on supporting the understanding of the contents of the Standards and their practical application by requiring the students to develop their own solutions to selected accounting cases. Particular emphasis will be on those regulations, which are significantly at variance with German accounting laws.

Objectives

The specific Standards to be dealt with in the course will be announced before the beginning of the semester.
After successfully attending the course, students should be able to
(1) describe the aims and contents of the Standards dealt with,
(2) understand and describe the specific advantages and disadvantages of specific regulations as regards the preparation and the information content of financial reports,
(3) apply the international regulations to specific cases in point.

Prerequisites

Siehe Voraussetzungen (DE)

Examination

Examination (100%, graded, 60min.) The completion of the course requires the successful participation in a written exam (100%, graded, 60 minutes).
Besides, it is possible – under certain circumstances to give a lecture which will be charged for the examination as follows/Module Component: Giving a lecture is considered as passed if a predefined accounting case is presented as a lecture as part of the course or as a paper; if the lecture is passed, the grade of the regular examination can be improved by 0,3 or 0,4 grade points, respectively. However, this improvement is only possible if the regular examination is passed with 4,0 or better without the improvement.

Further Information

No information available in English at the moment.

Literature

The Standards of the IASB dealt with in the respective course: Reading
the original English version definitely is preferable to referring to
any one of the translated versions.