Financial Accounting

What it is about

You will get an overview of the basics of international financial reporting according to IFRS with a focus on individual and group financial statements. By the end you will be able to practically apply IFRS booking rules, know when group financial statements are required, and perform simple consolidations as well as basic balance sheet analyses.

What you will be able to do

• Understand IFRS fundamental principles
• Book individual financial statements under IFRS
• Assess requirements for group financial statements
• Carry out consolidations independently
• Analyze financial ratios and financial statements

What the module consists of

• VorlesungVermittlung der theoretischen Grundlagen und Regelwerke
• Tutorial/integrative ÜbungVertiefung durch Übungen und Fallstudien; praktische Anwendung der Vorlesungsinhalte

Teaching method

• Präsentationzur Vermittlung der Vorlesungsinhalte
• Übungen und Fallstudienum die Anwendung theoretischer Konzepte praktisch zu trainieren und zu vertiefen
• Moodle/Scriptals Bereitstellung von Materialien und Übungsunterlagen