Universität Wien

040051 KU Building Block: International Financial Accounting III (MA) (2025S)

Advanced IFRS Reporting and Calculations

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

Herzlich willkommen und viel Erfolg!
Moodle
Tu 20.05. 08:00-09:30 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock

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

  • Tuesday 20.05. 09:45 - 11:15 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
  • Thursday 22.05. 08:00 - 09:30 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
  • Thursday 22.05. 09:45 - 11:15 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
  • Monday 26.05. 13:15 - 14:45 Hörsaal 7 Oskar-Morgenstern-Platz 1 1.Stock
  • Wednesday 04.06. 11:30 - 13:00 Hörsaal 12 Oskar-Morgenstern-Platz 1 2.Stock
  • Friday 06.06. 08:00 - 11:15 Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
  • Tuesday 10.06. 09:45 - 11:15 Hörsaal 8 Oskar-Morgenstern-Platz 1 1.Stock
  • Friday 13.06. 09:45 - 11:15 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
  • Friday 13.06. 11:30 - 13:00 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
  • Tuesday 17.06. 16:45 - 18:15 Hörsaal 10 Oskar-Morgenstern-Platz 1 2.Stock
  • Wednesday 18.06. 08:00 - 09:30 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
  • Friday 27.06. 13:15 - 16:30 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock

Information

Aims, contents and method of the course

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 builds on KU Building Block International Financial Accounting and Reporting I (MA) and KU Building Block International Financial Accounting and Reporting II (MA) with advanced IFRS reporting requirements and IFRS calculations.

Content:
Advanced calculations based on the standards from KU Building Block International Financial Accounting and Reporting I and KU Building Block International Financial Accounting and Reporting II.

Assessment and permitted materials

Type of instruction
Calculations (E)
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).

Minimum requirements and assessment criteria

Students are expected to attend all lectures. If you are missing the first unit, you will be automatically deregistered from the course. A maximum total absence of 180 minutes is tolerated. If you fail to meet the attendance requirement (more than two missing units), your course grade will be negative.

Grades will rely on the following scale:
• 1 ≥ 88%
• 2 ≥ 75,5%
• 3 ≥ 63%
• 4 ≥ 50%
• < 49,5%: 5 (fail)
The examination consists of: Calculations which are performed by two tests (2x 45%) and home exercises (10%)
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).

Examination topics

Calculations during the class

Reading list

Compulsory 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: 9781473786875

https://www.cengage.uk/c/international-financial-reporting-and-analysis-9e-alexander-jorissen-hoogendoorn-van-mourik-kirwan-inwinkl-michelon/9781473786820/

Association in the course directory

Last modified: Mo 31.03.2025 12:45