105.145 International Financial Reporting
This course is in all assigned curricula part of the STEOP.
This course is in at least 1 assigned curriculum part of the STEOP.

2021S, VO, 2.0h, 3.0EC, to be held in blocked form


  • Semester hours: 2.0
  • Credits: 3.0
  • Type: VO Lecture
  • Format: Distance Learning

Learning outcomes

After successful completion of the course, students are able to

  • explain the system of IAS/IFRS,
  • read and assess annual reports of groups,
  • demonstrate the valuation principles for investments,
  • explain accounting for insurance contracts and
  • assess methods of evaluating obligations.

Subject of course

IAS/IFRS Framework, Business Combinations, Finanicial Instruments, Accounting for Insurance Contracts, Insurance Liabilities (IFRS 4, IAS 19; US-GAAP)

Teaching methods

The basic contents and concepts are presented by the head of the LVA and illustrated and discussed with the help of examples.

Mode of examination




Course dates

Wed16:00 - 20:3028.04.2021 - 02.06.2021 Zoom / siehe TUWEL (LIVE).
International Financial Reporting - Single appointments
Wed28.04.202116:00 - 20:30 Zoom / siehe TUWEL.
Wed05.05.202116:00 - 20:30 Zoom / siehe TUWEL.
Wed12.05.202116:00 - 20:30 Zoom / siehe TUWEL.
Wed19.05.202116:00 - 20:30 Zoom / siehe TUWEL.
Wed26.05.202116:00 - 20:30 Zoom / siehe TUWEL.
Wed02.06.202116:00 - 20:30 Zoom / siehe TUWEL.
Course is held blocked

Examination modalities

The performance is assessed by an examination at the end of the semester.
See: https://fam.tuwien.ac.at/lehre/pr/

Course registration

Begin End Deregistration end
03.02.2021 00:00 04.08.2021 23:59 04.08.2021 23:59

Registration modalities

Anmeldung NUR für LVA-Unterlagen (inkl. Videos) notwendig



No lecture notes are available.

Preceding courses