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Dies ist eine alte Version von LVWiWiInternationaleRechnungslegung erstellt von Pioch am 2014-11-26 08:58:12.

 

Basic Principles of International Accounting


Contact

If you will have a question, please use this link to contact Mr. Prof. Dr. Jürgen Gemeinhardt.


Course Material

The course material is available in the share folder of the faculty and studip.

Textbooks



Weitere Informationen zur Lehrveranstaltung

Credits: 5 ECTS

Degree programm:
Bachelor-degree
faculaty business and economics; recommend participation to the students from the 4th semester

Duration of the course:
one semester, 4 SWS

Learning outcomes:
The participants:
  • get knowledge about the lagal basics of accounting,
  • learn the elements of financial statements,
  • understand bookkeeping in the light of international accounting,
  • get to know the preconditions and limitations of financial statement analysis,
  • get knowledge about recognition rules,
  • get to know depreciation,
  • get to know the reasons for impairment losses,
  • will understand group statements,
  • get to know the disclosure of current assets along German HGB and IFRS,
  • understand the need to provide a cash flow statement,
  • get to know the rules for equity recognition,
  • understand the benefit of the income statement for the reader of the financial statements,
  • learn the need of the statement of changes in equity,
  • know the major liability items,
  • will achieve a basic knowledge about risk management.

Grading:
Presentations (20%)
Final written exam (80%) (optional in german)
Information

The lecture "Basic Principles of International Accounting of " hosted by Mr. Prof. Dr. Jürgen Gemeinhardt takes place conventionally from the fourth semester up to the sixth semester.


Topics

Presentation by the Lecturer:

  • Chapter 1 Introduction

  • Chapter 2: Financial Accounting along German Commercial Code

  • Chapter 3: International Accounting Standards

  • Chapter 4: Preparing Financial Statements unter Consideration of Trial Balance and Books of Orignal Entry

Presentation by the participants:

  • Chapter 5: Financial Statement Analysis

  • Chapter 6: Presentation of Financial Statements along IFRSs

  • Chapter 7: Non-current Assets

  • Chapter 8: Group Statements

  • Chapter 9: Current Assets

  • Chapter 10: Statement of Cash Flows

  • Chapter 11: Equity

  • Chapter 12: Statement of Comprehensive Income

  • Chapter 13: Statement of Changes in Equity

  • Chapter 14: Liabilities

  • Chapter 15: Risk Management


Dates

In the winter semester 2014/15 the lecture is taking place:

lecture part Day Time Room
Part 1 Thursday I 2.15 - 3.45 pm C102
Part 2 Thursday II 4.15 - 5.45 pm C102




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