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040631 UK Financial Accounting according to IFRS (I) (BA) (2023S)
Continuous assessment of course work
Labels
MIXED
Vorkenntnisse aus Bilanzierung und Privatrecht werden erwartet!
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 13.02.2023 09:00 to We 22.02.2023 12:00
- Deregistration possible until Fr 17.03.2023 23:59
Details
max. 50 participants
Language: German
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.
There is a pre-test on 13 April 2023 (15.00-16.30 h).- Wednesday 08.03. 13:15 - 14:45 Seminarraum 15 Oskar-Morgenstern-Platz 1 3.Stock
- Wednesday 08.03. 15:00 - 16:30 Seminarraum 5 Oskar-Morgenstern-Platz 1 1.Stock
- Tuesday 14.03. 16:45 - 20:00 Seminarraum 15 Oskar-Morgenstern-Platz 1 3.Stock
- Wednesday 29.03. 13:15 - 16:30 Seminarraum 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
- Thursday 13.04. 15:00 - 16:30 Digital
- Wednesday 19.04. 11:30 - 13:00 Digital
- Friday 21.04. 09:45 - 14:45 Seminarraum 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
- Wednesday 26.04. 13:15 - 16:30 Seminarraum 5 Oskar-Morgenstern-Platz 1 1.Stock
- Wednesday 03.05. 13:15 - 18:15 Seminarraum 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
- Monday 08.05. 08:00 - 13:00 Seminarraum 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
- Wednesday 17.05. 11:00 - 14:00 Seminarraum 5 Oskar-Morgenstern-Platz 1 1.Stock
- Monday 19.06. 09:45 - 11:15 Digital
Information
Aims, contents and method of the course
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).
• 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
Der Foliensatz zur Lehrveranstaltung sowie weiterführende Materialien werden auf der Kursseite über Moodle zur Verfügung gestellt.Zusammenfassungen zu den Standards und weiterführende Informationen finden sich weiters unter https://www.iasplus.com/de/.
Association in the course directory
Last modified: Th 11.05.2023 11:27
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 provisionsTeaching 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.