0459 Electives Bloc Course II - International Accounting
Dennis Pietzka, MA
  • LV-Typ
  • Semesterstunden
  • Unterrichtssprache
26.09.2019 bis 30.11.2019
Anmeldung über LPIS
Hinweise zur LV
Planpunkt(e) Bachelor
Wochentag Datum Uhrzeit Raum
Dienstag 03.12.2019 14:00 - 18:00 D1.1.074
Donnerstag 05.12.2019 14:00 - 18:00 D1.1.074
Dienstag 10.12.2019 13:30 - 17:30 TC.4.15
Donnerstag 12.12.2019 14:00 - 18:00 D1.1.078
Dienstag 17.12.2019 13:30 - 17:30 TC.3.11
Dienstag 07.01.2020 14:00 - 16:00 D4.0.039
Dienstag 14.01.2020 14:00 - 16:00 TC.4.12

Inhalte der LV

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,
  • subsequent events,
  • intangible assets,
  • provisions,
  • revenue recognition,
  • leases.

Lernergebnisse (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).

Regelung zur Anwesenheit

Since this is a PI, attendance is required for 80% of the lectures


The course consists of lectures, practical examples, two courseworks and a mid-term and final exam.

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.

Leistung(en) für eine Beurteilung

The final mark will be comprised of the following tasks:

Task Percentage of the total mark



Homework 20%
Final exam 45%
Total 100%

In order to pass the course, students are required to achieve on average at least a 4.

Teilnahmevoraussetzung(en) und Vergabe von Wartelistenplätzen

For participants of the Cross-Functional Management Program, WU incoming exchange students and BBE-students (free elective).

If you have questions concerning enrolment and waiting lists, please contact the CFM-Coordinator at When organizing the waiting list, CFM students with greater academic progress (“Studienfortschritt”) will be prioritized.

All students must attend the first class!

Empfohlene inhaltliche Vorkenntnisse

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.

Erreichbarkeit des/der Vortragenden

Dennis Pietzka

For administrative matters and registration please contact

Zuletzt bearbeitet: 01.10.2019