Fachbereich 9

School of Business Administration and Economics

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International Financial Reporting

Credit Points: 5 ECTS

Qualification goals

Students should acquire in-depth skills in accounting according to International Financial Reporting Standards (IFRS). They are to acquire specialist knowledge of the essential contents of IFRS and methodological skills in the preparation of individual financial statements in accordance with IFRS. They should acquire transfer competence through independent transfer or application of the knowledge and methods to concrete problems and case studies.


Framework of the IASB selected IFRS for the accunting of assets, liabilities and equity, further information instruments.

Components and semester hours per week

Lecture (2 semester hours per week) and exercise (1 semester hours per week)


Winter semester

Examination per formence

Exam (60 minutes)