| Day | Date | Time | Room |
|---|---|---|---|
| Tuesday | 12/01/20 | 03:00 PM - 07:00 PM | TC.3.12 |
| Thursday | 12/03/20 | 03:00 PM - 07:00 PM | TC.3.07 |
| Thursday | 12/10/20 | 03:00 PM - 07:00 PM | TC.3.07 |
| Tuesday | 12/15/20 | 03:00 PM - 07:00 PM | TC.3.12 |
| Thursday | 12/17/20 | 03:00 PM - 07:00 PM | TC.3.07 |
| Thursday | 01/07/21 | 03:00 PM - 05:00 PM | D2.0.342 Teacher Training Raum |
| Thursday | 01/14/21 | 03:00 PM - 05:00 PM | Online-Einheit |
On this page:
Due to Covid19-restrictions, lectures will be held fully online using microsoft teams. So lectures will be held as normal in the respective time slots, using live streaming instead of teaching in the classroom. The attendance rules apply as normal
The assessments will be the same, regarding the exam, the exam will be taken as an online exam via learn@WU/MS Teams. The exam will still take place at the beginning of January. The essay and homework are assignments designed for completion at home in either case.
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).
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.
The final mark will be comprised of the following tasks:
| Task | Percentage of the total mark |
| Essay | 40% |
| Homework (accounting-related case study) | 20% |
| Final exam | 40% |
| Total | 100% |
In order to pass the course, students are required to achieve on average at least a 4.
The marking scheme is as follows in assignments with points:
100% - 87,5% = 1
87,% - 75% = 2
75% - 62,5% = 3
62,5% - 50% = 4
<50 % = 5
For participants of the Cross-Functional Management Program and WU incoming exchange students.
If you have questions concerning enrolment and waiting lists, please contact the CFM-Coordinator at cfm@wu.ac.at. When organizing the waiting list, CFM students with greater academic progress (“Studienfortschritt”) will be prioritized.
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