International Accounting (E)

First Cycle

The students are able to:
• build up basic knowledge of international accounting in accordance with IFRS and to apply it to issues concerning the fixed assets of a company.
• prepare and understand simple annual financial statements step by step
• compare companies from the point of view of profitability.
• fundamentally analyze practical cases

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• The focus of this course is to impart knowledge of the rules of international accounting according to IFRS and their direct application to the fixed assets of a company.
• Furthermore, simple annual financial statements are analyzed and prepared.
• The course also focuses on learning how to set up an effective internal monitoring system within the company and how to efficiently manage cash, receivables and inventories.

• 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

Participation, presentation, exam

Englisch

3

0

2.0

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1

MMag. Christopher Miess, MSc

IP_BUS134

Integrierte Lehrveranstaltung

Pflichtfach

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