ACC 521 (ACC 5210): IFRS Reporting and Capital Markets Case Study

Contents
In the case study class, in collaboration with PwC, students work in groups on a topic-specific case study related to the course. Each group is assigned one case study covering a selected area of financial reporting and is asked to analyze the case in light of the relevant IFRS requirements, underlying economic issues, and possible reporting incentives. The case studies are designed to complement the lecture material by trans­ferring the conceptual and technical content of the course to realistic applications.

Learning outcomes
Students will become familiar with the main IFRS accounting rules and their impact on financial statements, and demonstrate orally and in writing their comprehension in the solution of case studies.

Necessary prerequisites
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Recommended prerequisites
Advanced knowledge of IFRS reporting. The course is designed as a complementary course to ACC 520 – IFRS Reporting and Capital Markets.

Examiner Performing lecturer

Prof. Dr. Jens Wüstemann Prof. Dr. Jens Wüstemann