Module: Intermediate Accounting - IFRS Cases (5101-460)

Persons:

• Prof. Dr. Dirk Hachmeister (verantwortlich)

Degree Program:

• Education for Business and Economics (Master, since 01.10.2009)
  1. Semester, semi-elective
• Education for Business and Economics (Master, since 01.10.2009)
  2. Semester, semi-elective
• Information Science (Master, since 01.10.2012)
  2. Semester, semi-elective
• Information Science (Master, since 01.10.2012)
  1. Semester, semi-elective

Prerequisites for Attendance:

none

Sprache:

English

ECTS:

6 credits

Frequency:

every semester

Length of the Module:

1 semester

Final examination:

presentation and assingment

Workload:

180 hours:rn42 hours class attendancern138 independent study

Professional competences:

Students who successfully complete the course will have demonstrated their ability to:\r\n\r\n1. Determine appropriate informational resources required to address a particular accounting issue; \r\n2. Explain and critically discuss the accounting treatment of selected economic transactions under IFRS;\r\n3. Analyze the impact of proposed and pending changes to current financial accounting and reporting standards (IFRS) on the financial statements;\r\n4. Evaluate the effects of financial accounting and reporting standards on stakeholder decision-making;\r\n5. Effectively communicate the results of their work in a professional manner; and,\r\n6. Actively contribute to own and group learning through intellectual engagement with peers and lecturers both inside and outside of class.

Courses