Warning! The directory is not yet complete and will be amended until the beginning of the term.
040242 VK KFK EUR: Financial Accounting according to US-GAAP (E) (2011S)
Continuous assessment of course work
Labels
VB: Di. 01.03.2011, 18:00-19:00 HS 11
ZT: Do.24.03.2011, 17:00-20:00 HS 7 während der LV
Klausur: Sa. 16.04.2011, 09:00-10:30 HS 5Neue Curricula: Voraussetzung ist das Modul "Internationale Rechnungslegung"!Achtung Mitbeleger und ordentlich Studierende, die von einer fremden Universität kommen: Gleichwertige Vorkenntnisse sind nachzuweisen!
ZT: Do.24.03.2011, 17:00-20:00 HS 7 während der LV
Klausur: Sa. 16.04.2011, 09:00-10:30 HS 5Neue Curricula: Voraussetzung ist das Modul "Internationale Rechnungslegung"!Achtung Mitbeleger und ordentlich Studierende, die von einer fremden Universität kommen: Gleichwertige Vorkenntnisse sind nachzuweisen!
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).
- Registration is open from Mo 07.02.2011 09:00 to Th 17.02.2011 17:00
- Registration is open from We 23.02.2011 09:00 to Fr 25.02.2011 14:00
- Deregistration possible until Mo 14.03.2011 23:59
Details
max. 50 participants
Language: English
Lecturers
Classes (iCal) - next class is marked with N
- Tuesday 01.03. 18:00 - 19:00 Hörsaal 11
- Wednesday 02.03. 16:00 - 20:00 Hörsaal 12
- Thursday 03.03. 17:00 - 20:00 Hörsaal 12
- Tuesday 15.03. 17:30 - 20:00 Hörsaal 11
- Thursday 24.03. 17:00 - 20:00 Hörsaal 7
- Tuesday 29.03. 17:00 - 20:00 Hörsaal 9
- Thursday 31.03. 17:00 - 20:00 Hörsaal 11
- Saturday 09.04. 09:00 - 12:00 Hörsaal 11
- Saturday 16.04. 09:00 - 10:30 Hörsaal 11
Information
Aims, contents and method of the course
Course description: This course provides a comprehensive view of the most important requirements for preparing financial statements under US GAAP, including: Financial statement presentation (statement of financial position - including consolidation requirements, income statement, discontinued operations, changes in policy/accounting estimates/errors, comprehensive income, cash flow statement, statement of changes in equity), Revenue recognition (recognition criteria, measurement, current issues), Earnings per share, Inventories (determining cost, allocation methods, subsequent valuation), Intangible assets (recognition & measurement, research & development, impairment testing), Long-lived assets (initial cost, asset retirement obligations, subsequent expenditures, depreciation, impairment, leases), Liabilities, Contingencies, Income taxes (identifying & calculating deferred taxes, tax expense measurement, presentation, disclosure)
Assessment and permitted materials
Leistungsnachweis:
Mitarbeit
Zwischentest
Endklausur
Mitarbeit
Zwischentest
Endklausur
Minimum requirements and assessment criteria
Examination topics
Reading list
Verwendete Literatur:
Folien: Einführung in die Rechnungslegung nach US-GAAP
Folien: Einführung in die Rechnungslegung nach US-GAAP
Association in the course directory
Last modified: Mo 07.09.2020 15:29