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Financial Reporting BI (WIWI-B-15001-AC)

Credit points: 10

Qualification goals

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.

Contents

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)

Frequency

Winter semester

Examination performance

Exam (120 minutes)