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Instructors: Prof. Sven Hayn
Event type:
Seminar
Displayed in timetable as:
Gr. Acc. and Contr.
Hours per week:
2
Credits:
6,0
Language of instruction:
English
Min. | Max. participants:
10 | 30
Comments/contents:
In-depth understanding of a system based on accounting principles (principles-based accounting) and the linking of business processes and transactions with the respective figure in the financial statements.
Learning objectives:
Based on the content taught in the summer semester, students should be able to adequately understand the fundamentals of international accounting, to reflect critically and to present them independently.
The winter semester focuses on the International Accounting Standards on Business Combinations and Group Accounting (IFRS 3, IFRS 10, IFRS 11, IFRS 12) as well as current projects of the IASB and sustainability reporting.
Didactic concept:
Lecture, exercise and self-study form an inseparable unit and are rated with a total of 6 credit points. Likewise, a combined learning objective is achieved in the form of the presentation with a written copy via coaching and the provision of materials, the intercultural preparation of a paper, the cross-reading of the work of the other groups and the final presentation.
Additional examination information:
Presentation with written copy
Submission of the written copy on 13.01.2022
Requirements for exam registration: None.
Language: English.
Duration/scope: Group presentation on 21.01.2022 of 90 minutes in addition to the written copy.
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