Syllabus
Registration via LPIS
| Day | Date | Time | Room |
|---|---|---|---|
| Monday | 11/24/25 | 08:30 AM - 12:00 PM | TC.4.05 |
| Monday | 12/01/25 | 08:30 AM - 12:00 PM | TC.4.05 |
| Tuesday | 12/09/25 | 08:00 AM - 11:30 AM | EA.6.032 |
| Monday | 12/15/25 | 08:30 AM - 12:00 PM | TC.4.05 |
| Thursday | 01/08/26 | 09:00 AM - 12:30 PM | TC.5.15 |
| Monday | 01/12/26 | 08:30 AM - 12:00 PM | Extern |
| Friday | 01/23/26 | 11:00 AM - 01:30 PM | TC.1.01 OeNB |
The course provides participants with in-depth knowledge of corporate reporting under International Financial Reporting Standards (IFRS), with a particular focus on the application of selected standards. A substantial part of the course is dedicated to the preparation and interpretation of the cash flow statement (IAS 7). In addition, an overview of applicable IFRS is provided, and selected standards (IAS 32, IAS 37, IFRS 9, IFRS 13, IFRS 15, IFRS 16) are covered in more detail. When discussing these standards, the underlying theoretical concepts are introduced before their practical application is demonstrated.
By the end of the course, participants will be able to prepare and explain cash flow statements in line with IFRS requirements. They will understand and apply recognition and measurement principles in selected standards, particularly revenue recognition, financial instruments, and leasing. Furthermore, they will be able to critically reflect on how these standards affect financial reporting in practice.
The course requires 80% attendance. If you miss a class due to illness and you are able to send a doctors note, this absence is excused and not counted towards the missed days for the attendance requirement. The 20% missed attendance allowance (about 1 class) is for other scheduling anomalies (i.e. other class conflicts, work conflicts, other things resulting from the chaos of the human condition). Students do not need to notify the instructor about these anomalous absences. To stay registered for the course you must attend the first class course.
The course covers lectures, practical examples and discussions.
The course sessions are held in person, and contain a primer into the respective topic of the standards covered; discussions are especially encouraged. Following each 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 during class.
The mid-term and final exam both cover all relevant standards discussed in this course so far.
Assessment is based on:
- Case study: 15%
- Class participation: 6%
- Mid-term exam: 30%
- Final exam: 49%
In order to pass the course, students are required to achieve more than 50% of the total reachable points. The detailed grading scheme is the following:
1 | >=88% of total points | |
2 | >=76% of total points | |
3 | >=63% of total points | |
4 | > 50% of total points | |
5 |
| <= 50% of total points |
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