1613 Specialization in Business Administration Course II - International Corporate Reporting
Mag.(FH) Josef Baumüller
  • LV-Typ
  • Semesterstunden
  • Unterrichtssprache
23.11.2020 bis 27.11.2020
Anmeldung über LPIS
Hinweise zur LV
Planpunkt(e) Bachelor
Wochentag Datum Uhrzeit Raum
Montag 30.11.2020 13:30 - 17:00 Online-Einheit
Mittwoch 02.12.2020 13:00 - 16:30 Online-Einheit
Freitag 04.12.2020 13:30 - 17:00 Online-Einheit
Mittwoch 09.12.2020 13:30 - 17:00 Online-Einheit
Freitag 11.12.2020 13:30 - 17:00 Online-Einheit
Mittwoch 16.12.2020 09:00 - 12:00 Online-Einheit
Freitag 18.12.2020 13:30 - 17:00 Online-Einheit
Dienstag 22.12.2020 13:30 - 17:00 Online-Einheit

Ablauf der LV bei eingeschränktem Campusbetrieb

not applicable.

Inhalte der LV

The course provides participants with detailed knowledge of corporate reporting under International Financial Reporting Standards (IFRS). It focusses on the application of selected IFRS. An overview of applicable standards is provided and selected standards (IAS 7, IAS 19, IAS 32, IAS 37, IFRS 9, IFRS 13, IFRS 15, IFRS 16) are covered in more detail. When presenting the selected IFRS, the underlying theoretical concepts are covered before demonstrating their practical application.

Lernergebnisse (Learning Outcomes)

By attending the course, the participants obtain deepened knowledge about financial reporting under IFRS. They acquire practice-relevant knowledge in selected areas of IFRS like revenue recognition and financial instruments. The course helps them to understand and critically evaluate selected IFRS as well as to apply IFRS recognition and measurement rules.

Regelung zur Anwesenheit

Given the format of the course, there is no minimum attendance required.


The course covers lectures, practical examples and discussions.

The course sessions are held via MS Teams and contain a primer into the respective topic of the standards covered; especially discussions are encouraged. Following each online session, students are asked to deepen their knowledge via the resources provided (slides, examples, standards, further readings). Questions can be asked to the lecturer via mail or the forum function on Learn@WU. At the beginning of the next session, a short (online) MC quiz tests the students' knowledge on the previous learning phase.

The interim and final exams both cover all relevant standards discussed in this course so far.

Leistung(en) für eine Beurteilung

Assessment is based on:

· 4 Quizzes à 10%; only the best three quizzes count

· Interim exam: 35%

· Final exam: 35%

In order to pass the course, students are required to achieve more than 50% of the total reachable points. The detailled grading scheme is the following:



>=88% of total points



>=76% of total points



>=63% of total points



>  50% of total points



<= 50% of total points


1 Autor/in: David Alexander et al.

International Financial Reporting & Analysis

Verlag: Cengage
Auflage: 8th
Prüfungsstoff: Nein
Diplomprüfungsstoff: Nein
Empfehlung: Referenzliteratur
Art: Buch

Teilnahmevoraussetzung(en) und Vergabe von Wartelistenplätzen

The first 60 students registering for the course via the WU's IT system may participate. Up to the first quiz, deregistration is possible (via mail).

Empfohlene inhaltliche Vorkenntnisse

Good knowledge of bookkeeping and accounting under national reporting standards (UGB, HGB or other national reporting standards). The students are expected to have knowledge from an undergraduate financial accounting course.

Having passed AMC III prior to the course is not required, however, strongly recommended. Otherwise, it might be necessary to independently study required fundamentals such as (e.g.) cashflow statements or financial ratios during the Course.

Zuletzt bearbeitet: 24.06.2020