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
TUWEL

Properties

  • 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

Written

Lecturers

Institute

Course dates

DayTimeDateLocationDescription
Wed16:00 - 20:3028.04.2021 - 02.06.2021 Zoom / siehe TUWEL (LIVE).
International Financial Reporting - Single appointments
DayDateTimeLocationDescription
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

Curricula

Literature

No lecture notes are available.

Preceding courses

Language

German