Allgemeine Informationen
| Veranstaltungsname | Übung: 30601 International Accounting - Tutorial |
| Untertitel | |
| Veranstaltungsnummer | 30601 |
| Semester | WiSe 25/26 |
| Aktuelle Anzahl der Teilnehmenden | 56 |
| Heimat-Einrichtung | Lehrstuhl für Betriebswirtschaftslehre mit Schwerpunkt Accounting und Auditing |
| Veranstaltungstyp | Übung in der Kategorie Lehre (ohne Prüfung) |
| Nächster Termin | Montag, 08.12.2025 12:00 - 14:00 Uhr, Ort: (HK 14b) SR 015 |
| Art/Form | |
| Voraussetzungen |
Basic knowledge in accounting (not necessarily IFRS) |
| Lernorganisation |
Interactive lecture with cases and discussions; exercises in the tutorial |
| Leistungsnachweis |
100 % final exam (60 minutes) |
| 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 |
This course is taught in English. |
