International Accounting 2 (WP)*
Niveau
Second cycle, master's
Learning outcomes of the courses/module
The participants:
• expand their financial knowledge of international financial reporting under IFRS and apply it to questions concerning fixed assets as well as liabilities and equity – in particular the issuance and purchase of shares and bonds.
• prepare complex financial statements and interpret them from a cost-effectiveness perspective.
• analyze practical cases using digital tools.
• are able to critically reflect on their results and place them in a broader context.
• expand their financial knowledge of international financial reporting under IFRS and apply it to questions concerning fixed assets as well as liabilities and equity – in particular the issuance and purchase of shares and bonds.
• prepare complex financial statements and interpret them from a cost-effectiveness perspective.
• analyze practical cases using digital tools.
• are able to critically reflect on their results and place them in a broader context.
Prerequisites for the course
Course: International Accounting I
Course content
• Fundamentals of international financial reporting under IFRS and sustainability reporting under ESRS
• Analysis of financial statements
• Consolidation of the financial statements of affiliated companies
• Analysis of practical cases
• Analysis of financial statements
• Consolidation of the financial statements of affiliated companies
• Analysis of practical cases
Recommended specialist literature
• Harrison, Walter T.; Horngren, Charles T.; Thomas, C. William & Tietz, Wendy M.: Financial Accounting. Pearson (latest international edition)
• IFRS & ESRS Standards via http://www.ifrs.org/ and https://www.efrag.org/en/sustainability-reporting/esrs/sector-agnostic/first-set-of-draft-esrs
• IFRS & ESRS Standards via http://www.ifrs.org/ and https://www.efrag.org/en/sustainability-reporting/esrs/sector-agnostic/first-set-of-draft-esrs
Assessment methods and criteria
Portfolio assessment
Language
English
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