1532 Specialization in Business Administration Course V - Cases in International Financial Reporting & Earnings Management
Dr. Christian Höllerschmid
  • LV-Typ
  • Semesterstunden
  • Unterrichtssprache
19.09.2019 bis 21.09.2019
Anmeldung über LPIS
Hinweise zur LV
Planpunkt(e) Bachelor
Wochentag Datum Uhrzeit Raum
Dienstag 15.10.2019 18:30 - 21:00 TC.5.12
Dienstag 22.10.2019 18:30 - 21:00 TC.5.12
Dienstag 29.10.2019 18:30 - 21:00 TC.5.12
Dienstag 05.11.2019 18:30 - 21:00 TC.5.12
Donnerstag 21.11.2019 18:30 - 21:00 TC.5.12
Dienstag 10.12.2019 18:30 - 21:00 TC.5.12
Dienstag 17.12.2019 18:30 - 21:00 TC.5.12
Dienstag 07.01.2020 18:30 - 21:00 TC.5.12
Dienstag 28.01.2020 18:30 - 21:00 TC.5.12

Inhalte der LV

In this course we will discuss advanced IFRS reporting issues typically coming up in international stock-listed groups. Based on the knowledge acquired in previous courses we look on interesting business cases and how they are reflected in the financial reports. In this context we also address management accounting’s information function and earnings management issues in the financial reporting process. Enforcement issues and the IASB’s disclosure initiative will also be addressed. The course and the literature used will allow for discussing all related topics in English.

Lernergebnisse (Learning Outcomes)

Students develop a solid understanding of advanced IFRS reporting issues. They gain insights into international financial reporting practice and an understanding of the various interests and needs to be satisfied in the financial reporting process. They learn to judge the costs and benefits of earnings management. They know about the importance of efficiently preparing decision useful financial reports and about enforcement actions.

Regelung zur Anwesenheit

80 %


Lecture based on textbooks and papers provides a solid theoretical grounding. Case studies and exercises illustrate and deepen the issues discussed. Students are actively involved in reflecting business cases and their financial reporting consequences and in exercises.

Leistung(en) für eine Beurteilung

Assessment is based on:

    • Test 1: 25%
    • Test 2: 30%
    • Final exam: 45%

Teilnahmevoraussetzung(en) und Vergabe von Wartelistenplätzen

This course is a PI course with 80% attendance. Students who are not present in the first unit will be deregistered and the place will be given to some other student from the waiting list.

Empfohlene inhaltliche Vorkenntnisse

Basic knowledge of IFRS Accounting and International Corporate Reporting

Erreichbarkeit des/der Vortragenden

Zuletzt bearbeitet: 26.08.2019