105.760 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.

2024S, VO, 2.0h, 2.5EC

Properties

  • Semester hours: 2.0
  • Credits: 2.5
  • Type: VO Lecture
  • Format: Presence

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 - 21:0008.05.2024 - 05.06.2024FH Hörsaal 3 - MATH .
International Financial Reporting - Single appointments
DayDateTimeLocationDescription
Wed08.05.202416:00 - 21:00FH Hörsaal 3 - MATH .
Wed15.05.202416:00 - 21:00FH Hörsaal 3 - MATH .
Wed22.05.202416:00 - 21:00FH Hörsaal 3 - MATH .
Wed29.05.202416:00 - 21:00FH Hörsaal 3 - MATH .
Wed05.06.202416:00 - 21:00FH Hörsaal 3 - MATH .

Examination modalities

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

Exams

DayTimeDateRoomMode of examinationApplication timeApplication modeExam
Wed16:00 - 18:0012.06.2024FH Hörsaal 1 - MWB written14.02.2024 00:00 - 05.06.2024 23:59TISSPrüfung 2023S

Course registration

Begin End Deregistration end
31.12.2023 23:59 29.05.2024 23:59 29.05.2024 23:59

Curricula

Study CodeObligationSemesterPrecon.Info
066 405 Financial and Actuarial Mathematics Mandatory
860 GW Optional Courses - Technical Mathematics Not specified

Literature

No lecture notes are available.

Preceding courses

Language

German