Exercises: 30605 Advanced International Accounting - Details

Exercises: 30605 Advanced International Accounting - Details

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General information

Course name Exercises: 30605 Advanced International Accounting
Subtitle
Course number 30605
Semester SoSe 25
Current number of participants 35
Home institute Lehrstuhl für Betriebswirtschaftslehre mit Schwerpunkt Accounting und Auditing
Courses type Exercises in category Lehre (mit Prüfung)
First date Monday, 28.04.2025 12:00 - 14:00 Uhr, Room: (HK 14b) SR 103
Type/Form
Participants
Master students
Pre-requisites
Basic knowledge in IFRS is required
Performance record
100 % final exam (60 minutes)
Qualifikationsziele
The learning objectives of this course are to:
• Understand and apply specific accounting topics in IFRS.
• Discuss recent developments in IFRS.
• Reflect on the content and application of IFRS.

Overall, together with the basic course on International Accounting (offered in the winter term), this course aims to provide master students with a comprehensive overview of IFRS.
Workload
Lecture 2 SWS (30 hours class instruction; 45 hours self-study) Tutorials 2 SWS (30 hours class instruction; 45 hours self-study)
ECTS points
5

Fields of study

Module assignments

  • Universität Passau
    • Master Business Administration (Version 1) (Hauptfach)
    • Master Business Administration (Version SoSe 2025) (Hauptfach)
    • Master International Economics and Business (Version WiSe 2018) (Hauptfach)
    • Master International Economics and Business (Version WiSe 2023) (Hauptfach)
    • Master Wirtschaftsinformatik (Version SoSe 2026) (Hauptfach)

Comment/Description

This course aims to provide insights into advanced topics in international accounting.
The course presents research on the effects of IFRS adoption and introduces a number of specific standards in IFRS, dealing with topics such as lease accounting, deferred taxes, post-employment benefits, consolidation, business combinations, joint operations, associates.