6039 Specialization in Business Administration Course IV - Group Accounting (IFRS)
Univ.Prof. Mag.Dr. Klaus Hirschler, Elisabeth Höltschl, MSc (WU)
  • LV-Typ
  • Semesterstunden
  • Unterrichtssprache
11.02.2019 bis 13.02.2019
Anmeldung über LPIS
Hinweise zur LV
Planpunkt(e) Bachelor
Wochentag Datum Uhrzeit Raum
Dienstag 30.04.2019 09:00 - 12:30 TC.5.13
Donnerstag 02.05.2019 17:00 - 20:30 TC.2.03
Freitag 03.05.2019 10:00 - 13:30 TC.5.13
Montag 20.05.2019 09:00 - 13:00 TC.2.03
Dienstag 21.05.2019 12:00 - 15:30 D5.1.001
Mittwoch 12.06.2019 09:00 - 13:00 Extern
Freitag 14.06.2019 13:30 - 16:00 TC.1.02

Inhalte der LV

This course deals with the economic and technical fundamentals of consolidated financial statements and their accounting implications from the perspective of IFRS. The relevant accounting standards covered include IFRS 3 (business combinations), IFRS 10 (consolidated financial statements), IFRS 11 (joint arrangements) and IAS 28 (investments in associates and joint ventures). Furthermore, topics such as currency translation (IAS 21), related party disclosures (IAS 24) or accounting for discontinued operations (IFRS 5) are discussed.

Lernergebnisse (Learning Outcomes)

At the end of the course, students are able to assess the relevance of consolidated financial statements for corporate practice and the effects of business combinations on nonconsolidated as well as on consolidated financial statements. Furthermore, they can draw up such consolidated financial statements by making the basic assessments required and performing the necessary calculations. Finally, they are able to deal with the requirements of related accounting standards that are of special relevance for (international) groups.

Regelung zur Anwesenheit

This course is a PI course with 80% attendance. Students that do not meet this limit for attendance will not be allowed to pass the course.


The course consists of lectures, practical examples and discussions. The lectures are partly based on international textbooks and partly on the text of IFRS. Relevant chapters in the books and additional material will be announced and partly also provided throughout the course.

At the end of the course, students work out case studies and get the opportunity to present them to as well as discuss them with partners from corporate practice. Further information on these business partnerships will be announced at the beginning of the course.

Leistung(en) für eine Beurteilung

The Assessment is based on:

· Two quizzes: 15 % each

· Case study: 25%

· Final exam: 45 %

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

Empfohlene inhaltliche Vorkenntnisse

Good knowledge of bookkeeping and accounting under national reporting standards (UGB, HGB or other national reporting standards). Furthermore, good knowledge of nonconsolidated accounting under IFRS as obtained in the SBWL’s previous courses.

Zuletzt bearbeitet: 29.11.2018