International Accounting II (WP)*
Niveau
2. Study cycle, Master
Learning outcomes of the courses/module
The students are able to:
• expand financial knowledge of international accounting in accordance with IFRS and apply it to issues relating to fixed assets, liabilities and equity, in particular share and bond issues or purchases.
• prepare and interpret more complex financial statements (including the cash flow statement)
• compare companies from the point of view of profitability.
• Analyze practical cases.
• expand financial knowledge of international accounting in accordance with IFRS and apply it to issues relating to fixed assets, liabilities and equity, in particular share and bond issues or purchases.
• prepare and interpret more complex financial statements (including the cash flow statement)
• compare companies from the point of view of profitability.
• Analyze practical cases.
Prerequisites for the course
Course: International Accounting I
Course content
• Extension of the basic principles of international accounting in accordance with IFRS and extended application to issues relating to fixed assets, liabilities and equity - in particular share and bond issues or purchases.
• A cash flow statement in accordance with IFRS is also prepared as part of the preparation of more complex annual financial statements.
• Finally, the general idea of consolidating the annual financial statements of affiliated companies is presented and applied to individual questions.
• Analysis of practical cases.
• A cash flow statement in accordance with IFRS is also prepared as part of the preparation of more complex annual financial statements.
• Finally, the general idea of consolidating the annual financial statements of affiliated companies is presented and applied to individual questions.
• Analysis of practical cases.
Recommended specialist literature
• Harrison, Walter T.; Horngren, Charles T.; Thomas, C. William & Tietz, Wendy M.: Financial Accounting. Pearson (latest international edition)
• Accessing the IFRS Standards via http://www.ifrs.org/IFRSs/Pages /IFRS.aspx and technical summaries through http://www.ifrs.org/IFRSs/Pages/Technical-summaries.aspx
• Accessing the IFRS Standards via http://www.ifrs.org/IFRSs/Pages /IFRS.aspx and technical summaries through http://www.ifrs.org/IFRSs/Pages/Technical-summaries.aspx
Assessment methods and criteria
Written exam
Language
English
Number of ECTS credits awarded
3
Share of e-learning in %
15
Semester hours per week
2.0
Planned teaching and learning method
Blended Learning
Semester/trimester in which the course/module is offered
2
Name of lecturer
Prof. (FH) Dr. Peter Dietrich
Academic year
Key figure of the course/module
07.MV.SIF.2.2
Type of course/module
integrated lecture
Type of course
Compulsory
Internship(s)
none