Universität Wien
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040051 KU IFRS case studies and calculation examples (2023S)

can be credited as Ausgewählte Teilgebiete des externen Rechnungswesens A, B or C

4.00 ECTS (2.00 SWS), SPL 4 - Wirtschaftswissenschaften
Continuous assessment of course work

Herzlich willkommen und viel Erfolg!
Moodle

Registration/Deregistration

Note: The time of your registration within the registration period has no effect on the allocation of places (no first come, first served).

Details

max. 50 participants
Language: English

Lecturers

Classes (iCal) - next class is marked with N

Attendance is compulsory for this course! Non-attendance at the first course date leads to a deregistration from the course.

  • Friday 31.03. 13:15 - 16:30 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
  • Saturday 01.04. 12:00 - 15:15 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
  • Tuesday 09.05. 13:15 - 14:45 Hörsaal 10 Oskar-Morgenstern-Platz 1 2.Stock
  • Tuesday 09.05. 15:00 - 16:30 Seminarraum 5 Oskar-Morgenstern-Platz 1 1.Stock
  • Thursday 01.06. 11:30 - 13:00 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
  • Thursday 01.06. 13:15 - 14:45 Seminarraum 6 Oskar-Morgenstern-Platz 1 1.Stock
  • Thursday 01.06. 15:00 - 16:30 Hörsaal 12 Oskar-Morgenstern-Platz 1 2.Stock
  • Thursday 01.06. 16:45 - 18:15 Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
  • Friday 02.06. 08:30 - 13:00 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
  • Tuesday 13.06. 13:15 - 14:15 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock

Information

Aims, contents and method of the course

Aim and contents:
This course covers accounting calculations and cases that come along with the application of IFRS/IAS for financial statements of listed companies.

It complements accounting for single financial statements under IFRS/IAS covered by the course “Internationale Rechnungslegung A” and group accounts covered by “Internationale Rechnungslegung B”. Hence, prior knowledge of these classes is an advantage.

Because this class deals exclusively with calculation examples of IFRS/IAS, in any case, it is recommended to have passed the classes “Internationale Rechnungslegung A and B” or to participate in them in parallel. The covers the accounting for tangible and intangible assets, impairment, and disposal of assets, leases, inventories, financial instruments, revenue, provisions, business combinations, and other related topics as well as the preparation of single financial statements and consolidated financial statements.

Intended Learning Outcomes (ILO):
The course is aimed at the student's acquirement of in-depth computational knowledge of financial accounting for listed companies.
Furthermore, students will deepen their capacity for independent analysis of different IAS/IFRS standards.

Structure of the course:
In class calculations, examples based on presented standards and discussions.

Assessment and permitted materials

Assessment:
One midterm exam (50%)
One final exam (50%)
Participation points

Permitted materials: calculator

Minimum requirements and assessment criteria

Grading scheme: until 49,0 % fail (grade 5); 49,5%-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).

Examination topics

Calulations are based on CPD Box: https://www.cpdbox.com (Youtube: https://www.youtube.com/c/CPDbox) by Silvia Mahutova

Reading list

Course book:
International Financial Reporting and Analysis, Jorissen, Ann / Britton, Anne / Alexander, David
/ Hoogendoorn, Martin / Van Mourik, Carien (2020), 8th edition, Cengage Learning, Print ISBN: 9781473766853
https://www.cengage.co.uk/books/9781473766853/

Association in the course directory

Last modified: Tu 30.05.2023 15:26