Nr. | LV-Typ(en) | LV-Titel | |
4624 | PI | S4INTA2/ATA2 Advanced Topics in IFRS
Anmeldung über LPIS vom 01.02.2024 16:00 bis 18.02.2024 23:59 Abmeldung über LPIS vom 01.02.2024 16:00 bis 09.03.2024 23:59 |
LV-Leiter/in | Dr. Christian Höllerschmid |
Planpunkte Master | Kurs II - Advanced Topics in Accounting Kurs II - International Accounting |
Semesterstunden | 2 |
Unterrichtssprache | Englisch |
Termine | ||||
Di, | 12.03.2024 | 18:30-21:00 Uhr | D4.0.136 (Lageplan) | |
Di, | 19.03.2024 | 18:30-21:00 Uhr | D4.0.136 (Lageplan) | |
Di, | 09.04.2024 | 18:30-21:00 Uhr | D4.0.136 (Lageplan) | |
Di, | 16.04.2024 | 18:30-21:00 Uhr | Online-Einheit | |
Di, | 14.05.2024 | 18:30-21:00 Uhr | D4.0.136 (Lageplan) | |
Di, | 28.05.2024 | 18:30-21:00 Uhr | D4.0.136 (Lageplan) | |
Di, | 04.06.2024 | 18:30-21:00 Uhr | Online-Einheit | |
Di, | 11.06.2024 | 18:30-21:00 Uhr | D4.0.136 (Lageplan) | |
Do, | 27.06.2024 | 17:30-20:00 Uhr | P | D4.0.136 (Lageplan) |
Termindownload (ical) | Termine abonnieren |
Weitere Informationen | https://learn.wu.ac.at/vvz/24s/4624 |
Kontakt: | ||
christian.hoellerschmid@wu.ac.at | ||
Inhalte der LV: | ||
This course adresses group accounting issues that typically arise in complex business entities from both conceptual and technical angles and provides participants with detailed knowledge of selected IFRS topics. Accounting theory and practice will be dealt with equally in this course.
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Lernergebnisse (Learning Outcomes): | ||
Students should obtain a thorough knowledge about selected advanced topics in financial reporting under IFRS and about the practical implications of the accounting treatment of complex business transactions in group accounting. Students should acquire highly practice-relevant knowledge in the selected IFRS standards (e.g. Consolidation, Joint Arrangements, Business Combinations, Impairment Tests, Fair Value Measurement, Non-current Assets held for Sale & Discontinued Operations, etc.). Furthermore, students should acquire knowledge about the underlying economics of selected IFRS standards and their earnings management implications. |
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Regelung zur Anwesenheit: | ||
This course is a PI course with an 80% attendance requirement. Students not beeing present in the first class will be deregistered. |
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Lehr-/Lerndesign: | ||
The course consists of lectures, practical examples and case studies, discussions and self-study of selected standards. The lecturer has an academic background, extensive experience in group accounting of stock-listed companies and has been involved in standard setting in Austria.
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Leistung(en) für eine Beurteilung: | ||
Students' assessment will be the following: 20 % quizzes/small case studies, 30% intermediate exam, 50% final exam. In order to pass the course, students are required to achieve more that 50% of the total possible points. |
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