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041006 KU Building Block: Internationale Rechnungslegung I (MA) (2024W)

Principles of International Financial Accounting

4.00 ECTS (2.00 SWS), SPL 4 - Wirtschaftswissenschaften
Prüfungsimmanente Lehrveranstaltung

Empfohlen werden Vorkenntnisse aus "Konzernrechnungslegung" und "Rechnungslegung nach IFRS (I)".
Die Anmeldung erfolgt mittels Punktevergabe (beschränkte Teilnehmerzahl). Es besteht Anwesenheitspflicht.
Moodle

An/Abmeldung

Hinweis: Ihr Anmeldezeitpunkt innerhalb der Frist hat keine Auswirkungen auf die Platzvergabe (kein "first come, first served").

Details

max. 50 Teilnehmer*innen
Sprache: Englisch

Lehrende

Termine (iCal) - nächster Termin ist mit N markiert

  • Dienstag 01.10. 09:45 - 11:15 Seminarraum 14 Oskar-Morgenstern-Platz 1 2.Stock
  • Mittwoch 02.10. 11:30 - 13:00 Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
  • Mittwoch 02.10. 13:15 - 14:45 Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
  • Mittwoch 09.10. 09:45 - 11:15 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
  • Mittwoch 09.10. 11:30 - 13:00 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
  • Donnerstag 10.10. 11:30 - 13:00 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
  • Donnerstag 10.10. 13:15 - 14:45 Hörsaal 8 Oskar-Morgenstern-Platz 1 1.Stock
  • Dienstag 15.10. 08:00 - 11:15 Seminarraum 14 Oskar-Morgenstern-Platz 1 2.Stock
  • Mittwoch 16.10. 11:30 - 13:00 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
  • Mittwoch 16.10. 13:15 - 14:45 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
  • Montag 04.11. 15:00 - 16:30 Hörsaal 8 Oskar-Morgenstern-Platz 1 1.Stock
  • Dienstag 12.11. 08:00 - 16:30 Seminarraum 4 Oskar-Morgenstern-Platz 1 1.Stock
  • Montag 18.11. 09:45 - 13:00 Seminarraum 4 Oskar-Morgenstern-Platz 1 1.Stock
  • Dienstag 26.11. 08:00 - 16:30 Seminarraum 6 Oskar-Morgenstern-Platz 1 1.Stock

Information

Ziele, Inhalte und Methode der Lehrveranstaltung

Note: Students should attend the International Financial Accounting classes in the following order.
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 reports of listed companies by introducing students to International Financial Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) at an intermediate level.

Lecture content:
1. Introduction to the course and requirements
2. Introduction to IFRS: standard setting process, composition of IFRS, its use, orientation in IFRS, correct terminology
3. Conceptual framework, IAS 1 - main requirements, working out the statements (SoFP, SoPLOCI, SoCiE)
4. Statement of cash flows, working out the statement
5. Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8) and Events after the Reporting Period (IAS 10)
6. Overview of different standards and distinction and Property, Plant and Equipment (IAS 16)
7. Impairment of assets (IAS 36)
8. Intangible assets (IAS 38) and Investment property (IAS 40)
9. Inventories (IAS 2)
10. Income Taxes (IAS 12)
11. Provisions (IAS 37)
12. Revenue from contracts with customers (IFRS 15)

Group Work Assignment Part A (homework – case studies):
In Group Work Assignment Part A students are required to carry out the adjustment of journal entries, prepare a statement of financial positions and a statement of total comprehensive income as well as write a report summarizing the adjustments, providing the rationale behind them and referencing the appropriate IFRS rules.

Group Work Assignment Part B (Seminar 1):
In Seminar 1 students of a group are required to analyze a company's annual report based on IFRS and research into, and evaluate (i.e. calculation, disclosure & presentation) the application of international accounting standards. Each practical company case needs to be listed on a stock market in the EU.

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.

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).

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 = fail

Students 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

IAS/IFRS Standards
Compulsory course book for students who attend classes “KU Building Block International Financial Accounting and Reporting I” and “KU Building Block International Financial Accounting and Reporting II” and „KU Building Block International Financial Accounting and Reporting III (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: 9781473786875
https://www.cengage.uk/c/international-financial-reporting-and-analysis-9e-alexander-jorissen-hoogendoorn-van-mourik-kirwan-inwinkl-michelon/9781473786820/

Literatur

IAS/IFRS Standards
Compulsory course book for students who attend classes “KU Building Block International Financial Accounting and Reporting I” and “KU Building Block International Financial Accounting and Reporting II” and „KU Building Block International Financial Accounting and Reporting III (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: 9781473786875
https://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 09.09.2024 21:25