ACC 628: Selected Issues in IFRS Accounting
Contents
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 520 or (ACC 5XX and ACC 5XX), not taken ACC 573
Recommended prerequisites
–
| Forms of teaching and learning | Contact hours | Independent study time |
|---|---|---|
| Lecture | 2 SWS | 9 SWS |
| ECTS credits | 4 |
| Graded | yes |
| Workload | 120h |
| Language | German |
| Form of assessment | Written exam (45 min.) |
| Restricted admission | no |
| Further information | – |
Examiner Performing lecturer |  | WP StB Prof. Dr. Peter Wollmert WP StB Prof. Dr. Peter Wollmert |
| Frequency of offering | Fall semester |
| Duration of module | 1 semester |
| Range of application | M.Sc. MMM, M.Sc. Bus. Edu., M.Sc. Econ., M.Sc. Bus. Inf., LL.M., MAKUWI |
| Preliminary course work | – |
| Program-specific Competency Goals | CG 1 |
| Course outline | The 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 |