Allgemeine Informationen
| Veranstaltungsname | Übung: 30476 Accounting for financial instruments according to IFRS |
| Untertitel | |
| Veranstaltungsnummer | 30476 |
| Semester | WiSe 26/27 |
| Aktuelle Anzahl der Teilnehmenden | 38 |
| Heimat-Einrichtung | Lehrstuhl für Betriebswirtschaftslehre mit Schwerpunkt Accounting und Auditing |
| Veranstaltungstyp | Übung in der Kategorie Lehre (mit Prüfung) |
| Nächster Termin | Mittwoch, 21.10.2026 12:00 - 15:30 Uhr, Ort: (HK 28) VR 003 |
| Art/Form | |
| Voraussetzungen |
Basic knowledge in accounting is required (not necessarily IFRS). |
| Lernorganisation |
Lecture, cases, discussions |
| Leistungsnachweis |
100 % final exam (60 minutes) |
| Literatur |
A list of references will be provided in class. |
| Turnus |
Winter term |
| Qualifikationsziele |
After successful participation in this course, students • Explain the historical development of international accounting and the institutional setting of the International Accounting Standards Board (IASB). • Understand the conceptual mind-set of IFRS as outlined in the IASB’s Conceptual Framework and characterize the interplay between framework and standards. • Summarize key accounting topics on recognition and measurement arising in specific standards in IFRS and apply them to examples and practical cases. • Assess the pros and cons associated with internationalization in accounting, IASB policies and specific concepts and standards in IFRS. • Develop suggestions on possible ways forward regarding IFRS standard-setting and implementation in light of practical concerns and research insights |
| Workload |
Lecture 2 SWS (30 hours class instruction; 45 hours self-study) Tutorials 2 SWS (30 hours class instruction; 45 hours self-study) The calculation is based on 15 semester weeks (14 lecture weeks + 1 exam week) and each SWS is included in the calculation with 60 minutes. |
| Sonstiges |
The course is taught in English. |
| ECTS-Punkte |
5 |
