Universität Wien
Warning! The directory is not yet complete and will be amended until the beginning of the term.

040631 UK Financial Accounting according to IFRS (I) (2022S)

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

Vorkenntnisse aus Bilanzierung und Privatrecht werden erwartet!

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: German

Lecturers

Classes (iCal) - next class is marked with N

Compulsory attendance

  • Tuesday 03.05. 16:45 - 19:45 Digital
  • Wednesday 04.05. 15:30 - 18:30 Digital
  • Friday 06.05. 15:30 - 18:30 Digital
  • Monday 30.05. 09:45 - 11:15 Digital
  • Wednesday 15.06. 08:45 - 14:45 Digital
  • Wednesday 29.06. 08:45 - 14:45 Digital
  • Friday 01.07. 09:00 - 15:00 Digital

Information

Aims, contents and method of the course

Target group:
The course is aimed at students with an advanced bachelor’s degree. Curriculum-compliant knowledge of accounting (UGB annual financial statements) and corporate law is expected.

Teaching goals and content as well as the course of the course:
In the course, specific questions in the field of international accounting are dealt with. The focus is on the following topics:
• Internationalization of accounting
• Organization of the IASB
• Principles of IFRS accounting and application in Austria
• Framework concept for the preparation and presentation of IFRS financial statements
• Components of the IFRS financial statements
• Accounting and valuation according to selected individual standards, e.g. property, plant and equipment, intangible assets, leases, inventories, financial instruments and provisions

Teaching Design:
The content of the course is conveyed by the course leader in the form of a lecture. Numerous examples are used for technical illustration. In addition, selected content is to be worked out independently by the students.

Assessment and permitted materials

The performance assessment of the course is based on the following pillars:

• Online quiz: This includes the content dealt with in the course up to this point. Duration of the exam: 90 minutes. In total, this component is weighted with 35% of the achievable points of the course.
• Workshop: A preliminary written elaboration is to be prepared on specified topics from the contents of the course and presented in a workshop. This partial performance is weighted with 30% of the achievable points of the course.
• Written elaboration, presentation, feedback and discussion: Based on the results of the workshop, an elaboration is to be written. This partial performance is weighted together with a culture of discussion and feedback with 35% of the achievable points of the course.

With active participation in the course, an additional 5% bonus points are taken into account.

Further details and specific modalities are presented on the course page (Moodle).

Minimum requirements and assessment criteria

A positive completion of the course requires the achievement of more than 50% of the achievable points of the course. The detailed grade scale can be found on the course page (Moodle).

Examination topics

The entire content of the course.

Reading list

The set of slides for the course and further materials are made available on the course page via Moodle.

Summaries of the standards and further information can also be found at https://www.iasplus.com/de/

Association in the course directory

Last modified: Th 11.05.2023 11:27