ACC 628: Selected Issues in IFRS Accounting

Current topics of international accounting are discussed and illustrated using case studies. The course is specifically aimed at students with a basic knowledge of financial accounting, who want to deepen their knowledge of selected, practice-oriented issues of international accounting.

Learning outcomes
Students receive an overview of IFRS accounting. They will gain a systematic understanding of IFRS accounting as well as in-depth knowledge of selected IFRS standards.

Necessary prerequisites
ACC 510 or ACC 520 or ACC 530 or ACC 540 or ACC/TAX 550 or ACC 560 , not taken ACC 573

Recommended prerequisites

Forms of teaching and learningContact hoursIndependent study time
Lecture2 SWS9 SWS
ECTS credits4
Graded yes
Form of assessmentWritten exam (45 min)
Restricted admissionno
Further information
Performing lecturer
WP StB Prof. Dr. Peter Wollmert
WP StB Prof. Dr. Peter Wollmert
Frequency of offeringFall semester
Duration of module 1 semester
Range of applicationM.Sc. MMM, M.Sc. Bus. Edu., M.Sc. Econ., M.Sc. Bus. Inf., LL.M., MAKUWI
Preliminary course work
Program-specific Competency GoalsCG 1
Course outlineThe Big Picture: Fundamentals of IFRS-Accounting
Technical and Organisational Process of Preparing IFRS Financial Statements
Accounting for Tangible Fixed Assets and Intangible Assets
Lease Accounting
Revenue Recognition
Recognition of Deferred Taxes
Accounting for Employee Benefits
Accounting for Financial Instruments