Veranstaltung

Die hier angezeigten Termine und Veranstaltungen werden dynamisch aus Stud.IP heraus angezeigt.

Daher kontaktieren Sie bei Fragen bitte direkt die Person, die unter dem Punkt Lehrende/Dozierende steht.

Veranstaltung

Semester: Sommersemester 2024

2.02.981 Advanced Financial Accounting -  


Veranstaltungstermin | Raum

  • Donnerstag, 18.4.2024 16:00 - 18:00 | A05 0-056
  • Donnerstag, 25.4.2024 16:00 - 18:00 | A05 0-056
  • Donnerstag, 2.5.2024 16:00 - 18:00 | A05 0-056
  • Donnerstag, 30.5.2024 16:00 - 18:00 | A05 0-056
  • Donnerstag, 6.6.2024 16:00 - 18:00 | A05 0-056
  • Donnerstag, 13.6.2024 16:00 - 18:00 | A05 0-056
  • Donnerstag, 20.6.2024 16:00 - 18:00 | A05 0-056
  • Donnerstag, 27.6.2024 16:00 - 18:00 | A05 0-056
  • Donnerstag, 4.7.2024 16:00 - 18:00 | A05 0-056
  • Donnerstag, 11.7.2024 14:00 - 18:00 | A05 0-056

Beschreibung

Students have to understand the theoretical orientation and the institutional structure of financial accounting and standard setting. Many important standards, such as fair value accounting, financial instruments, reserve recognition accounting, management discussion and analysis, employee stock options, impairment tests, hedge accounting, derecognition, consolidation, and comprehensive income, will be analyzed and critically evaluated from students. This course aims to provide students with an in-depth understanding of the underlying accounting concepts and accounting standards governing the preparation of financial statements under International Financial Reporting Standards (IFRS) for external users. Furthermore it develop students' conceptual skills and professional competence in financial accounting in compliance with the regulatory and financial framework under IFRS.

lecturer

Studienbereiche

  • Studium generale / Gasthörstudium

SWS
2

Lehrsprache
englisch

Anzahl der freigegebenen Plätze für Gasthörende
10

Für Gasthörende / Studium generale geöffnet:
Ja

Hinweise zum Inhalt der Veranstaltung für Gasthörende
tudents have to understand the theoretical orientation and the institutional structure of financial accounting and standard setting. Many important standards, such as fair value accounting, financial instruments, reserve recognition accounting, management discussion and analysis, employee stock options, impairment tests, hedge accounting, derecognition, consolidation, and comprehensive income, will be analyzed and critically evaluated from students. This course aims to provide students with an in-depth understanding of the underlying accounting concepts and accounting standards governing the preparation of financial statements under International Financial Reporting Standards (IFRS) for external users. Furthermore it develop students' conceptual skills and professional competence in financial accounting in compliance with the regulatory and financial framework under IFRS.

Hinweise zur Teilnahme für Gasthörende
Lehrsprache: englisch

(Stand: 20.06.2024)  | 
Zum Seitananfang scrollen Scroll to the top of the page