Course: Intermediate Accounting - IFRS Cases (5101-461)

Persons:

• Prof. Dr. Dirk Hachmeister (verantwortlich)
• Dr. rer. pol. Nancy Edwards (begleitend)

Type of Course:

seminar

In-Class Hours Per Week:

3

Contents:

Economic globalization offers opportunities and challenges to both firms and investors, whose interests intersect in the international capital markets. This has resulted in an increased demand for financial disclosure and transparency from firms and for a harmonization of financial reporting standards across national regulatory regimes. The aim of the course is to critically examine a select number of topics in international financial accounting and reporting, taking a case study approach. A case-based approach allows for a thorough examination of the complexities involved in the accounting treatment of selected economic transactions, their consequences for business decision-making, as well as a consideration of the stakeholder interests involved.

Literature:

Da die Fallstudien Themenabhängig sind und die behandelten Themen jedes Semester wechseln, wird die Literatur am Beginn des jeweiligen Semesters bekannt gegeben. Desweitern ist die eigenständige Forschung einen Merkmal von „Case-based learning“, was bedeutet, dass die Studierende auch für die Auswahl und Anwendung von einschlägigen Literatur und Datenquellen verantwortlich sind.

Location:

Hohenheim

Module:

• 5101-460 Intermediate Accounting - IFRS Cases (compulsory)