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Instructors: Prof. Dr. rer. pol. Reiner Quick
Event type:
Lecture
Org-unit: Dept. 01 - Law and Economics
Displayed in timetable as:
vl_Int. Rechn.
Subject:
Crediting for:
Hours per week:
2
Language of instruction:
German
Min. | Max. participants:
- | -
Course Contents:
- Fundamentals
- International Accounting Standards Board
- Standard Setting Process
- Framework of the IASB
- Objectives and elements of accounting
- Recognition and measurement
- Selected accounting issues (e.g. inventories, intangible assets, accrued liabilities, cash flow statement)
- Comparison of IAS/IFRS and accounting rules based on German Commercial Code (HGB)
Literature:
Pellens, B., Fülbier, R., Gassen, J. & Sellhorn, T. (2008): Internationale Rechnungslegung (7. Aufl.). Stuttgart: Schäffer-Poeschel.
Quick, R. & Wolz, M. (2009): Bilanzierung in Fällen (4. Aufl.). Stuttgart: Schäffer-Poeschel.Ruhnke, K. (2008): Rechnungslegung nach IFRS und HGB: Lehrbuch zur Theorie und Praxis der Unternehmenspublizität mit Beispielen und Übungen (2. Aufl.). Stuttgart: Schäffer-Poeschel.
Preconditions:
Basic knowledge in financial accounting (based on German Commercial Code - HGB) is valuable.
Official Course Description:
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.
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