Syllabus

Titel
1367 Specialization in Business Administration Course V - Cases in International Financial Reporting & Earnings Management
LV-Leiter/innen
Dr. Christian Höllerschmid
Kontakt
  • LV-Typ
    PI
  • Semesterstunden
    2
  • Unterrichtssprache
    Englisch
Anmeldung
21.09.2020 bis 24.09.2020
Anmeldung über LPIS
Hinweise zur LV
Planpunkt(e) Bachelor
Termine
Wochentag Datum Uhrzeit Raum
Dienstag 20.10.2020 18:30 - 21:00 Online-Einheit
Dienstag 10.11.2020 18:30 - 21:00 Online-Einheit
Dienstag 17.11.2020 18:30 - 21:00 Online-Einheit
Dienstag 24.11.2020 18:30 - 21:00 Online-Einheit
Dienstag 01.12.2020 18:30 - 21:00 Online-Einheit
Dienstag 15.12.2020 18:30 - 21:00 Online-Einheit
Dienstag 22.12.2020 18:30 - 21:00 Online-Einheit
Dienstag 12.01.2021 18:30 - 21:00 Online-Einheit
Dienstag 26.01.2021 18:30 - 21:00 Online-Einheit

Ablauf der LV bei eingeschränktem Campusbetrieb

In the winter term 2020/2021, this course will be held online.

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%

In the winter term 2020/2021, this course will be held online.

Lehr-/Lerndesign

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

  • Standard’s earnings management analysis (20%)
    • Briefly describe provisions and scope of an IAS/IFRS and then focus on its earnings management potential (i.e. its accounting options & discretions)
    • Short presentation, approx. 12-15 min, prepared in groups, handout
  • Written final exam (50%)
    • Approx. 1.5 h
    • Open questions, critical essay writing, calculations
  • Group work (30%)
    • Paper prepared in groups

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: 19.11.2020



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