Internationale Rechnungslegung und wertorientierte Steuerung /ILV
International accounting: Fundamentals of International Accounting, the process of developing IFRS and the role of the EU, selected business transactions (in particular property, plant and equipment, intangible assets, financial instruments, provisions, revenue recognition), Analysis of selected components of the financial statements (balance sheet, statement of comprehensive income, cash flow statement, statement of changes in equity, notes) Value-oriented corporate management: Data preparation for decision making and prioritization; Analysis of the actual situation of a company on the basis of annual financial statement data and data preparation for company valuation; Compentence in using and critically examining the methods (short- vs. long-term, dynamic vs. static, cash flow vs. profit-based concepts)
European Economy & Business Management (Master)
Language of instruction
After successful completion of the module, the students are able to give an overview of the components of an IFRS (consolidated) financial statement, to explain the essential accounting regulations according to IFRS, to identify similarities and differences to national accounting standards, to participate in the preparation and analysis of (consolidated) financial statements prepared in accordance with international accounting standards to derive statements on the value generation of the company on the basis of the data in the annual report and to critically scrutinize the information provided in this regard.