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040125 KU Building Block: Internationale Rechnungslegung II (MA) (2024W)
International Financial Reporting and Analysis
Prüfungsimmanente Lehrveranstaltung
Labels
Empfohlen werden Vorkenntnisse aus Konzernrechnungslegung und Rechnungslegung nach IFRS. Die Lehrveranstaltung wird in englischer Sprache abgehalten.Die Anmeldung erfolgt mittels Punktevergabe (beschränkte Teilnehmerzahl). Es besteht Anwesenheitspflicht.
An/Abmeldung
Hinweis: Ihr Anmeldezeitpunkt innerhalb der Frist hat keine Auswirkungen auf die Platzvergabe (kein "first come, first served").
- Anmeldung von Mo 09.09.2024 09:00 bis Do 19.09.2024 12:00
- Anmeldung von Mi 25.09.2024 09:00 bis Do 26.09.2024 12:00
- Abmeldung bis Mo 14.10.2024 23:59
Details
max. 50 Teilnehmer*innen
Sprache: Englisch
Lehrende
Termine (iCal) - nächster Termin ist mit N markiert
- Montag 11.11. 08:00 - 11:15 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
- Mittwoch 20.11. 11:30 - 13:00 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
- Mittwoch 20.11. 13:15 - 14:45 Hörsaal 8 Oskar-Morgenstern-Platz 1 1.Stock
- Freitag 22.11. 13:15 - 16:30 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
- Montag 25.11. 11:30 - 13:00 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
- Montag 25.11. 13:15 - 14:45 Hörsaal 8 Oskar-Morgenstern-Platz 1 1.Stock
- Montag 25.11. 15:00 - 16:30 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
- Mittwoch 27.11. 13:15 - 14:45 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
- Mittwoch 27.11. 15:00 - 16:30 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
- Freitag 29.11. 08:30 - 14:45 Seminarraum 6 Oskar-Morgenstern-Platz 1 1.Stock
- Montag 02.12. 15:00 - 16:30 Hörsaal 10 Oskar-Morgenstern-Platz 1 2.Stock
- Montag 16.12. 08:00 - 11:15 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
- Montag 16.12. 11:30 - 13:00 Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
- Montag 16.12. 13:15 - 14:45 Hörsaal 8 Oskar-Morgenstern-Platz 1 1.Stock
- Montag 16.12. 15:00 - 16:30 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
- Dienstag 17.12. 09:45 - 13:00 Seminarraum 16 Oskar-Morgenstern-Platz 1 3.Stock
Information
Ziele, Inhalte und Methode der Lehrveranstaltung
Art der Leistungskontrolle und erlaubte Hilfsmittel
Type of instruction
Lectures and exercises (L), homework (H), seminar (S), group workshop (W), Calculations and quizzes (E)
o Late submission not in time = 1 grade lower
o Plagiarism = fail
o Scheme: until 49,5 % fail (grade 5); 50,0%-62,5% passed (grade 4); 63,0%-75,0% passed (grade 3), 75,5%-87,5% good (grade 2), 88,0%-100% excellent (grade 1).The use of AI tools (e.g. ChatGPT) for the production of texts is only permitted if they are expressly requested by the course leader (e.g. for individual work tasks).
Lectures and exercises (L), homework (H), seminar (S), group workshop (W), Calculations and quizzes (E)
o Late submission not in time = 1 grade lower
o Plagiarism = fail
o Scheme: until 49,5 % fail (grade 5); 50,0%-62,5% passed (grade 4); 63,0%-75,0% passed (grade 3), 75,5%-87,5% good (grade 2), 88,0%-100% excellent (grade 1).The use of AI tools (e.g. ChatGPT) for the production of texts is only permitted if they are expressly requested by the course leader (e.g. for individual work tasks).
Mindestanforderungen und Beurteilungsmaßstab
Students are expected to attend all lectures and group presentations. If you are missing the first unit, you will be automatically deregistered from the course.Grades will rely on the following scale:
• 1 ≥ 88%
• 2 ≥ 75,5%
• 3 ≥ 63%
• 4 ≥ 50%
• < 49,5%: 5 (fail)
o Late submission not in time = 1 grade lower
o Plagarism = failStudents achieving less than 50% of the points will fail the course and must repeat the course (they must register the usual way the next time the course is offered).
• 1 ≥ 88%
• 2 ≥ 75,5%
• 3 ≥ 63%
• 4 ≥ 50%
• < 49,5%: 5 (fail)
o Late submission not in time = 1 grade lower
o Plagarism = failStudents achieving less than 50% of the points will fail the course and must repeat the course (they must register the usual way the next time the course is offered).
Prüfungsstoff
In-class examplesIAS/IFRS StandardsCompulsory course book for students who attend classes “ KU Building Block: Internationale Rechnungslegung I” and “ KU Building Block: Internationale Rechnungslegung II” and „ KU Building Block: Internationale Rechnungslegung III“ is: International Financial Reporting and Analysis, David Alexander, Ann Jorissen, Martin Hoogendoorn, Carien van Mourik, Collette Kirwan, Petra Inwinkl, Giovanna Michelon (2023), 9th edition, Cengage Learning, Print ISBN: 9781473786875https://www.cengage.uk/c/international-financial-reporting-and-analysis-9e-alexander-jorissen-hoogendoorn-van-mourik-kirwan-inwinkl-michelon/9781473786820/
Literatur
In-class examplesIAS/IFRS StandardsCompulsory course book for students who attend classes “Internationale Rechnungslegung A” and “Internationale Rechnungslegung B”and „ KU Advanced IFRS Reporting and Calculations I (MA)“ is: International Financial Reporting and Analysis, David Alexander, Ann Jorissen, Martin Hoogendoorn, Carien van Mourik, Collette Kirwan, Petra Inwinkl, Giovanna Michelon (2023), 9th edition, Cengage Learning, Print ISBN: 9781473786875https://www.cengage.uk/c/international-financial-reporting-and-analysis-9e-alexander-jorissen-hoogendoorn-van-mourik-kirwan-inwinkl-michelon/9781473786820/
Zuordnung im Vorlesungsverzeichnis
Letzte Änderung: Mo 26.08.2024 14:45
KU Building Block International Financial Accounting and Reporting I (MA)
KU Building Block International Financial Accounting and Reporting II (MA)
KU Building Block International Financial Accounting and Reporting III (MA)Aims:
This course focuses on knowledge of accounting and reporting for international financial group reports of listed companies by introducing students to International Financial Reporting Standards (IFRS) at an intermediate level.Lecture content:
1. Introduction to the course and requirements
2. Introduction to group accounts: overview of investments and related IFRS, key terms, control vs significant influence (IFRS 3/IAS 28)
3. Consolidation procedures: basic rules, exceptions, accounting requirements,
4. Consolidated Statement of Financial Positions I: 3 steps; worked-out example
5. Consolidated Statement of Financial Positions II: NCI, two measurement methods, worked-out example
6. Consolidated Statement of Financial Positions III: goodwill+its impairment, worked-out example
7. Consolidated Statement of Financial Positions IV: intragroup transactions, AUP, FV adjustments + examples
8. IAS 28: Equity method with worked-out examples
9. IFRS 11 Joint Arrangements
10. IAS 21 Foreign currencies, worked-out examples
11. IAS 24 Transactions with related partiesGroup Work Assignment Part A (homework – case studies):
In the group assignment Part A, the students practice the preparation of a consolidated statement of financial position (balance sheet) and consolidated statement of total comprehensive income, along with the practical application of the IFRS standards discussed during the lectures.Group Work Assignment Part B (Seminar 1):
The group assignment Part B aims to analyze a company's latest annual report based on IFRS and research into and evaluate (i.e., calculation, disclosure, and presentation) the application of international group accounting standards.Group Workshop:
Outline and understanding, work-in-progress of Group Assignment Part B (Seminar 1).Discussions:
Each participant of a group needs to act as a discussant.