International Accounting

Brief description

• Fundamentals of group accounting • Legal framework of international accounting • Structure of IASB and the application of IFRS • Basic principles of IFRS accounting • Components of IFRS financial statements • Valuation of tangible assets • Valuation of intangible assets • Valuation of financial instruments • Valuation of current assets • Valuation of provisions • Tax accounting

Mode of delivery

Präsenzveranstaltung

Type

Pflichtfach

Planned learning activities and teaching methods

Face-to-face learning (input, discussions, role plays, presentations, written activities), case-studies, including the analysis of real-life company data and reports, blended learning, support through various media

Assessment methods and criteria

Continuous assessment: 30 points can be obtained through participation in class (mini tests, homework, online quizzes) and 70 points through a written final exam.

Prerequisites and co-requisites

Financial Accounting and Financial Statement Analysis

Infos

Degree programme

European Economy and Business Management (English)

Cycle

Bachelor

ECTS Credits

3.00

Language of instruction

English

Curriculum

Full-Time

Academic year

2025

Semester

5 WS

Incoming

Learning outcome

After successful completion of this course, students can • differentiate between the aims of single and group accounts • explain relevant aspects of the European framework of international accounting • explain the basic concepts of international accounting • apply the main IFRS accounting principles to given examples • participate in the preparation of (consolidated) financial statements using IFRS • analyse the main parts of IFRS annual reports. The learning outcomes of this course contribute mainly to the following (international) programme learning outcomes: LO 1.1/ILO 1, LO 3.2.

Course code

1389-20-01-VZ-DE-50

International Accounting