01-14-1M01-vl International Financial Reporting

Lehrende: Prof. Dr. rer. pol. Reiner Quick

Veranstaltungsart: Vorlesung

Orga-Einheit: FB01 Rechts- und Wirtschaftswissenschaften

Anzeige im Stundenplan: vl_Intern.Financial

Fach:

Anrechenbar für:

Semesterwochenstunden: 2

Unterrichtssprache: Englisch

Min. | Max. Teilnehmerzahl: - | -

Lehrinhalte:
Fundamentals

• International Accounting Standards Board
  
• Standard Setting Process
  
• Framework of the IASB
  
• objectives and elements of accounting
  
• recognition and measurement
  
• selected accounting problems (e. g. inventories, intangible assets, accrued liabilities, cash flow statement)
  
• comparison of IFRS and accounting rules based on German Commercial Code (HGB)
  

Literatur:
Pellens, B. et al.: Internationale Rechnungslegung.
Quick, R., Wolz, M.: Bilanzierung in Fällen.
Ruhnke, K.: Rechnungslegung nach IFRS und HGB: Lehrbuch zur Theorie und Praxis der Unternehmenspublizität mit Beispielen und Übungen

Voraussetzungen:
Basic knowledge in financial accounting (based on German Commercial Code - HGB) is valuable.

Weitere Informationen:
After the course the students are able to

• understand the core principles of IFRS-accounting, apply specific IFRS to solve specific accounting problems.
  
• understand the principles und relevant regulations of group accounting.
  

Offizielle Kursbeschreibung:
Students will acquire knowledge about the accounting rules and regulations of the International Financial Reporting Standards (IFRS). Some insights in the activities of the International Accounting Standards Board (IASB) are given. The emphasis of the course is put on the understandability and discussion of several accounting problems. During the course, comparisons of the IFRS rules with the accounting rules of the German business law (HGB) are provided.