Module Catalog Archive

Module Catalog Archive

Module: Financial Statements (5101-470)

Note: Last updated September 2019. Current module catalog in HohCampus.
Persons:
Degree Program:
Relation to other Modules:
None
Prerequisites for Attendance:

None

Sprache:
German
ECTS:
6 credits
Frequency:
every summer semester
Length of the Module:
1 semester
Final examination:
written exam
Length of the examination:
60 minutes
Workload:

180 hours 42 hours class attendance 138 hours literature studies

Professional competences:

The students have in-depth knowledge of (inter)national accounting according to HGB and IFRS. They understand the accounting principles and instruments according to HGB and IFRS, as well as advanced topics of HGB and IFRS accounting such as the revenue recognition or the accounting of financial instruments and deferred taxes. They are able to classify the purpose of international accounting in Germany. In addition, they are capable to prepare and analyse annual financial statements in accordance with HGB and IFRS and identify key differences between both standards.

Comments:

The module consists of the two lectures “Financial Statements according to German GAAP” (2 SWS) and “International Accounting” (1 SWS)

Courses

Code Title Type Bindingness Course catalogue
5101-471 Financial Statements according to German GAAP lecture compulsory
5101-472 International Accounting lecture compulsory

Current module catalog