International Accounting

What it is about

You learn the fundamentals and practice of international financial reporting (IFRS) as well as central techniques of annual report analysis. In the end you will be able to assess IFRS applications, estimate the impact of new standards, and analytically evaluate companies based on their financial statements. In addition you will gain insight into research questions and methods in accounting and be able to design your own empirical research ideas.

What you will be able to do

• Critically discuss IFRS application
• Assess the impact of new/revised standards on financial statements and management behavior
• Analyze the financial position, earnings position and stability of companies from their statements
• analyze current financial management literature
• apply methodological approaches of empirical archival research
• develop empirical research designs to test hypotheses

What the module consists of

• Vorlesung (onsite und online)Delivery of IFRS content, key figures for balance sheet analyses, research methods and literature findings
• Fallstudien in GruppenApplication and assessment of standards, discussion and interpretation as well as development of research proposals
• Begleitende ReadingsDeepening of lecture content and preparation of case studies

Teaching method

• Präsenzvorlesungfor the structured conveyance of core contents
• Online-Lernpfade in Moodlefor flexible engagement with lecture content and materials
• Gruppenfallstudiento practice application, discussion and practical interpretation of standards as well as developing research ideas
• Lesematerialien und Übungenfor deepening and preparation for exams and presentations