Syllabus

Title
1367 Specialization in Business Administration Course V - Cases in International Financial Reporting & Earnings Management
Instructors
Dr. Christian Höllerschmid
Contact details
  • Type
    PI
  • Weekly hours
    2
  • Language of instruction
    Englisch
Registration
09/21/20 to 09/24/20
Registration via LPIS
Notes to the course
Subject(s) Bachelor Programs
Dates
Day Date Time Room
Tuesday 10/20/20 06:30 PM - 09:00 PM Online-Einheit
Tuesday 11/10/20 06:30 PM - 09:00 PM Online-Einheit
Tuesday 11/17/20 06:30 PM - 09:00 PM Online-Einheit
Tuesday 11/24/20 06:30 PM - 09:00 PM Online-Einheit
Tuesday 12/01/20 06:30 PM - 09:00 PM Online-Einheit
Tuesday 12/15/20 06:30 PM - 09:00 PM Online-Einheit
Tuesday 12/22/20 06:30 PM - 09:00 PM Online-Einheit
Tuesday 01/12/21 06:30 PM - 09:00 PM Online-Einheit
Tuesday 01/26/21 06:30 PM - 09:00 PM Online-Einheit

Procedure for the course when limited activity on campus

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

Contents

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.

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.

Attendance requirements

80%

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

Teaching/learning method(s)

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.

Assessment

  • 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

Prerequisites for participation and waiting lists

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.

Recommended previous knowledge and skills

Basic knowledge of IFRS Accounting and International Corporate Reporting

Availability of lecturer(s)

Last edited: 2020-11-19



Back