Syllabus

Title
4477 Electives Bloc Course II - International Accounting
Instructors
Dennis Pietzka, MA
Contact details
dennis.pietzka@wu.ac.at,
Type
PI
Weekly hours
2
Language of instruction
Englisch
Registration
02/21/18 to 04/23/18
Registration via LPIS
Notes to the course
Subject(s) Bachelor Programs
Electives Bloc Course II - International Accounting
Dates
Day Date Time Room
Monday 05/14/18 04:00 PM - 07:00 PM D3.0.218
Thursday 05/17/18 04:00 PM - 07:00 PM TC.4.15
Thursday 05/24/18 04:00 PM - 07:00 PM TC.4.15
Monday 05/28/18 04:00 PM - 07:00 PM D3.0.218
Monday 06/04/18 05:00 PM - 09:00 PM TC.3.10
Thursday 06/07/18 04:00 PM - 08:00 PM TC.5.16
Monday 06/11/18 04:00 PM - 06:00 PM TC.3.08
Monday 06/18/18 04:00 PM - 06:00 PM TC.3.08

On this page:

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Contents

The course concentrates on accounting under International Financial Reporting Standards (IFRS). A selection of the following accounting issues will be covered in class:

  • conceptual framework and presentation of financial statements,
  • earnings per share
  • segment reporting,
  • intangible assets,
  • provisions,
  • revenue recognition,
  • leases.
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Learning outcomes

After the course, the students will be able to understand the basics relating to the accounting issues discussed in class. The course will help students to understand, critically judge, implement and apply key elements of IFRS. Moreover, practical examples will illustrate the accounting treatment of specific accounting topics (e.g. revenue recognition over time and at a point of time, leases).

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Attendance requirements

Attendance is only required for the first lecture. Generally attendance will not be checked, but is highly recommended

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Teaching/learning method(s)

The course consists of lectures, practical examples, presentations and class discussions and a mid-term and final exam.

At the end of the introductory lesson, examples on the accounting topics which are covered in class will be assigned to the students. In groups, the students will develop solutions for the examples and present those solutions in class at a later date. 

Basic knowledge of accounting is required and basic knowledge of IFRS is recommended in order to be able to participate in the course. Therefore, it is recommended (but not necessary) to attend the following course:  International Accounting I - Financial Reporting (course no. 4471).

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Assessment

The final mark will be comprised of the following tasks:

Task Points Percentage of the total mark
Mid-term exam 60 25%

Presentation

  1. content
  2. presentation

70

  1. 35
  2. 35

30%

  1. 15%
  2. 15%
Final exam 100 45%
Total 230 100%

The presentation of examples will take place on 7th June 2018

The mid-term exam will be held on 24th May 2018 and the final exam on 18th June 2018

In order to pass the course, students are required to achieve more than 50% of the total reachable points.

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Prerequisites for participation and waiting lists

For participants of the Cross-Functional Management Program and WU-incomings only.

For questions concerning enrolment and waiting lists please contact the Coordinator of the Cross-Functional Management Programme at cfm@wu.ac.at.

All students must attend the first class!

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Readings
1 Author: Lüdenbach/Christian
Title: IFRS Essentials 2012

Publisher: LexisNexis
Edition: First Edition
Remarks: recommended - available at the financial accounting and auditing group (Abteilung für Unternehmensrechnung und Revision)
Year: 2011
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Recommended previous knowledge and skills

Basic knowledge of accounting is required. Prior basic knowledge of IFRS is recommended in order to be able to participate in the course.

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Availability of lecturer(s)

Dennis Pietzka  dennis.pietzka@wu.ac.at

For administrative matters and registration please contact cfm@wu.ac.at

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Other
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Last edited: 2018-03-06



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