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)

Mode of delivery

face to face

Type

compulsory

Recommended or required reading and other learning resources/tools

Grünberger, David: IFRS, Ein systematischer Praxisleitfaden, LexisNexis, aktuelle Auflage Pellens/Fülbier/Gassen/Sellhorn: Internationale Rechnungslegung, Schäffer-Poeschel, aktuelle Auflage Koller/Goedhart/Wessels: Valuation, Measuring and Managing the Value, Wiley & Sons, aktuelle Auflage Recommended journals (in German): IRZ, Zeitschrift für Internationale Rechnungslegung BFUP, Betriebswirtschaftliche Forschung und Praxis

Planned learning activities and teaching methods

Lecture, case studies, group presentation, mini test

Assessment methods and criteria

Participation: International Accounting: 10 points written mini test, 10 points group presentation Value-oriented corporate management: 15 points eLearning tasks, 5 points group presentations Final exam: 60 points written exam

Prerequisites and co-requisites

Prior knowledge in accounting (8 ECTS) required

Infos

Degree programme

European Economy & Business Management (Master)

Cycle

Master

ECTS Credits

6.00

Language of instruction

German

Curriculum

Part-Time

Academic year

2021

Semester

1 WS

Incoming

No

Learning outcome

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.

Course code

0390-17-01-BB-DE-M02