Accounting & Finance 2: Financial Reporting
Niveau
1st study cycle, Bachelor
Learning outcomes of the courses/module
The participants:
• understand the fundamentals of financial reporting.
• can name the tasks and components of the annual financial statements.
• can analyze and interpret annual financial statements under the UGB.
• develop a basic understanding of international financial reporting under IFRS.
• understand the fundamentals of financial reporting.
• can name the tasks and components of the annual financial statements.
• can analyze and interpret annual financial statements under the UGB.
• develop a basic understanding of international financial reporting under IFRS.
Prerequisites for the course
None
Course content
• Deepening of knowledge in external accounting
• Tasks, functions, and legal foundations of financial reporting under the UGB
• Components of the annual financial statements under the UGB
• Structure and classification of the balance sheet
• Recognition and measurement of selected balance sheet items
• Overview of selected financial reporting regulations
• Selected balance sheet ratios for corporate management
• Introduction to international financial reporting under IFRS
• Tasks, functions, and legal foundations of financial reporting under the UGB
• Components of the annual financial statements under the UGB
• Structure and classification of the balance sheet
• Recognition and measurement of selected balance sheet items
• Overview of selected financial reporting regulations
• Selected balance sheet ratios for corporate management
• Introduction to international financial reporting under IFRS
Recommended specialist literature
• Vahs, D., Schäfer-Kunz, J.: Einführung in die Betriebswirtschaftslehre, Schäffer-Poeschel (aktuelle Aufl.)
• Neugebauer, A.: Schritt für Schritt vom Beleg zur Bilanz, Linde (aktuelle Aufl.)
• IFRS Standards (http://www.ifrs.org)
• 1-2 aktuelle Fachartikel
• Neugebauer, A.: Schritt für Schritt vom Beleg zur Bilanz, Linde (aktuelle Aufl.)
• IFRS Standards (http://www.ifrs.org)
• 1-2 aktuelle Fachartikel
Assessment methods and criteria
Portfolio assessment
Language
German
Number of ECTS credits awarded
3
Semester hours per week
Planned teaching and learning method
Blended learning
Semester/trimester in which the course/module is offered
2