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Specialization (SP) Module 2: International Accounting and Consolidated Accounting

Module name (EN):
Name of module in study programme. It should be precise and clear.
Specialization (SP) Module 2: International Accounting and Consolidated Accounting
Degree programme:
Study Programme with validity of corresponding study regulations containing this module.
Business Administration, Bachelor, ASPO 01.10.2016
Module code: BBWL-562/662
SAP-Submodule-No.:
The exam administration creates a SAP-Submodule-No for every exam type in every module. The SAP-Submodule-No is equal for the same module in different study programs.
P420-0078
Hours per semester week / Teaching method:
The count of hours per week is a combination of lecture (V for German Vorlesung), exercise (U for Übung), practice (P) oder project (PA). For example a course of the form 2V+2U has 2 hours of lecture and 2 hours of exercise per week.
4V (4 hours per week)
ECTS credits:
European Credit Transfer System. Points for successful completion of a course. Each ECTS point represents a workload of 30 hours.
5
Semester: according to optional course list
Mandatory course: no
Language of instruction:
German
Assessment:
Written exam (120 min. / Can be repeated semesterly)

[updated 02.01.2019]
Applicability / Curricular relevance:
All study programs (with year of the version of study regulations) containing the course.

BBWL-562 Business Administration, Bachelor, ASPO 01.10.2012 , optional course
BBWL-562/662 (P420-0078) Business Administration, Bachelor, ASPO 01.10.2016 , optional course
Workload:
Workload of student for successfully completing the course. Each ECTS credit represents 30 working hours. These are the combined effort of face-to-face time, post-processing the subject of the lecture, exercises and preparation for the exam.

The total workload is distributed on the semester (01.04.-30.09. during the summer term, 01.10.-31.03. during the winter term).
60 class hours (= 45 clock hours) over a 15-week period.
The total student study time is 150 hours (equivalent to 5 ECTS credits).
There are therefore 105 hours available for class preparation and follow-up work and exam preparation.
Recommended prerequisites (modules):
BBWL-320 Principles of Accounting
BBWL-420 Annual Financial Statements


[updated 01.10.2016]
Recommended as prerequisite for:
Module coordinator:
Prof. Dr. Günter Pochmann
Lecturer: Prof. Dr. Günter Pochmann

[updated 01.10.2016]
Learning outcomes:
- International Accounting
_After successfully completing this course, students will have acquired structured knowledge about the IFRS. They will have deepened their specialist knowledge of German accounting standards by comparing them with the IFRS.
  
- Consolidated Accounting
_After successfully completing this course, students will be able to analyze and discuss consolidated financial statements.
 


[updated 02.01.2019]
Module content:
International Accounting
 
- History, supporting organizations and structure of the IFRS
- Objectives and underlying assumptions of the IFRS
- Comparative presentation of significant financial reports:
  balance sheet, statement of comprehensive income, cash flow statement, segment reporting
- Accounting and valuation methods in the balance sheet, especially the "fair value"
  concept
- _References to accounting policy
  
 
Consolidated Accounting
 
- _The nature and characteristics of consolidated financial statements from an economic and legal
  point of view
- _Differentiating the scope of consolidation
- _Theoretical principles of consolidated financial statements
- _Areas and methods of consolidation
- _Currency conversion
- _References to accounting policy


[updated 02.01.2019]
Teaching methods/Media:
Lecture and tutorial

[updated 02.01.2019]
Recommended or required reading:
International Accounting
- Pellens, Bernhard u. a.: Internationale Rechnungslegung. Stuttgart
- Bieg, Hartmut u. a.: Handbuch der Rechnungslegung nach IFRS. Wiesbaden
- Coenenberg, Adolf G. u. a.: Jahresabschluss und Jahresabschlussanalyse.
  Stuttgart
  Always the latest edition.
  
Consolidated Accounting
- Bieg, Hartmut/ Kußmaul, Heinz: Externes Rechnungswesen. München/Wien
- Coenenberg, Adolf G. u. a.: Jahresabschluss und Jahresabschlussanalyse.
  Stuttgart
- _Colbe, Walther Busse v./ Ordelheide, Dieter: Konzernabschlüsse. Wiesbaden
- _Küting, Karlheinz/Weber, Claus-Peter: Der Konzernabschluss. Stuttgart
  Always the latest edition.


[updated 02.01.2019]
 
[Thu Apr 25 20:52:26 CEST 2024, CKEY=bsm2iuk, BKEY=bbw2, CID=BBWL-562/662, LANGUAGE=en, DATE=25.04.2024]