041006 KU Internationale Rechnungslegung A (MA) (2022W)

The course consists of lectures, short home assignments, presentations by students to be challenged and peer-evaluated by other students. The lectures serve to explain the key concepts of the subject matters and their application in practice and are supplemented by the Home Assignments which will introduce the format and style of questions to be expected at the interim and final exam. For each of the classes from week 2 to 5 and 7 some (depending on the number of) students will be asked to prepare and hand in approx. 5 topics / questions no later than the evening of the day before class and should be prepared to share their research in class.
The 6-8 presentation topics will be assigned to groups of 2 to 4 students to be presented in class 6 (or 7 if needed) for a duration of approx. 15-20 minutes. There will be an opportunity to discuss the presentations with the instructor prior to the presentation. The pre-final presentation slides or texts are due on Sunday evening before the presentation will be held in class for the instructor to have a final review and the challengers to prepare. Each student will get to challenge at least one, more likely two other presentations by reading the respective presentation and preparing and presenting meaningful challenges (comments, questions, cross-functional views, etc). Finally, a meaningful peer-evaluation of the colleagues´ presentation has to be prepared and handed in.
It is expected that students actively engage during class.
Because of the COVID-19 limitations, the course may have to be held
- on-line only. In this case a short (technical) introduction will be held prior to October 7 /9 and the final exam will be split into preparing a paper of approx. 3 pages (15%) and an oral on-line exam (20%) or as
- split sessions with approx. half of the students attending the classes in person and half from home / on-line. Of course, the presenters should be attending in class if possible at all. A decision on the interim and final exam format will be made as the course progresses and the restrictions (if any) become known.