| Day | Date | Time | Room |
|---|---|---|---|
| Tuesday | 11/27/18 | 11:00 AM - 02:00 PM | D5.0.002 |
| Thursday | 11/29/18 | 11:00 AM - 02:00 PM | D3.0.233 |
| Tuesday | 12/04/18 | 11:00 AM - 02:00 PM | D4.0.022 |
| Thursday | 12/06/18 | 11:00 AM - 02:00 PM | EA.6.032 |
| Tuesday | 12/11/18 | 11:00 AM - 01:00 PM | TC.4.01 |
| Thursday | 12/13/18 | 11:00 AM - 01:00 PM | D3.0.225 |
| Tuesday | 12/18/18 | 11:00 AM - 01:00 PM | TC.3.01 |
| Thursday | 12/20/18 | 11:00 AM - 01:00 PM | D3.0.225 |
| Tuesday | 01/08/19 | 09:00 AM - 01:00 PM | TC.3.01 |
| Thursday | 01/10/19 | 11:00 AM - 01:00 PM | D3.0.225 |
| Friday | 01/18/19 | 10:00 AM - 12:00 PM | TC.1.02 |
The course concentrates on accounting under International Financial Reporting Standards (IFRS). A selection of the following accounting issues will be covered in class:
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).
Since this is a PI, attendance is required for each lecture, except for cases such as illness etc.
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.
The final mark will be comprised of the following tasks:
| Task | Percentage of the total mark |
| Mid-term exam | 25% |
| Presentation | 20% |
| Participation in class | 15% |
| Final exam | 40% |
| Total | 100% |
The presentation of examples will take place on 8th January 2019
The mid-term exam will be held on 6th December 2018 and the final exam on 18th January 2019
In order to pass the course, students are required to achieve on average at least a 4.
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!
Basic knowledge of accounting is required. Prior basic knowledge of IFRS is recommended in order to be able to participate in the course, but not necessary.
Dennis Pietzka dennis.pietzka@wu.ac.at
For administrative matters and registration please contact cfm@wu.ac.at