Universität Wien
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040629 VK KFK EUR: Financial Accounting according to IAS/IFRS II (E) (2007W)

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

VB 18.10.2007 11:30-12:30 Hs. 12
Klausur: 28.1.2008 10:00-12:00 Hs. 7

Details

max. 50 participants
Language: German, English

Lecturers

Classes (iCal) - next class is marked with N

  • Thursday 18.10. 11:30 - 12:30 Hörsaal 12
  • Wednesday 09.01. 12:00 - 16:00 Hörsaal 5
  • Friday 11.01. 09:00 - 12:00 Hörsaal 13 Fakultätslounge
  • Friday 11.01. 14:00 - 17:00 Hörsaal 4
  • Monday 14.01. 09:30 - 13:30 Hörsaal 3
  • Friday 18.01. 09:00 - 13:30 Seminarraum 3
  • Thursday 24.01. 09:30 - 11:00 Seminarraum 1
  • Monday 28.01. 10:00 - 12:00 Hörsaal 7

Information

Aims, contents and method of the course

Business Combinations and Consolidation
Joint Ventures
Associates
Foreign Currency Transactions
Hyperinflationary Economies
Interim Financial Reporting
Financial Instruments with focus on measurement issues and Hedge Accounting
Share Based Payments
Discontinued Operations
Specialized Industries

Assessment and permitted materials

Minimum requirements and assessment criteria

Business Combinations and Consolidation
Joint Ventures
Associates
Foreign Currency Transactions
Hyperinflationary Economies
Interim Financial Reporting
Financial Instruments with focus on measurement issues and Hedge Accounting
Share Based Payments
Discontinued Operations
Specialized Industries
Leistungsnachweis:
Midterm and final test
New Curricula: Prerequisit is the Modul "Internationale Rechnungslegung".
Further information on homepage: http://www.univie.ac.at/bwl/extrw/home.htm

Examination topics

Reading list

Pellens/Fülbier/Gassen, Internationale Rechnungslegung - Mit Beispielen, Aufgaben und Fallstudie, 6. Auflage, Stuttgart 2006
Bohl/Riese/Schlüter, Beck'sches IFRS-Handbuch, 2006
Epstein/Jermakowicz, Wiley IFRS 2007 - Interpretation and Application of International Financial Reporting Standards, 4th edition, NJ 2007
Lüdenbach/Hoffmann, Haufe IFRS-Kommentar, 4. Auflage, Freiburg 2006

Association in the course directory

Last modified: Mo 07.09.2020 15:29