Financial Reporting BI (WIWI-B-15001-AC)
Credit points: 10
Students should acquire in-depth skills in accounting according to International Financial Reporting Standards (IFRS) and in consolidated accounting. They should acquire specialist knowledge of the essential contents of IFRS and the main regulations on group accounting as well as methodological skills in the preparation of individual and consolidated financial statements according to IFRS. They should acquire transfer competence by independently transferring or applying the knowledge and methods to concrete problems and case studies.
International Financial Reporting Standards (IFRS), Group accounting regulations
Components and semester hours per week
Lecture (2 semester hours per week) and exercise (2 semester hours per week)
Exam (120 minutes)