Lehrende: Prof. Sven Hayn
Veranstaltungsart: Seminar
Anzeige im Stundenplan:
Semesterwochenstunden: 2
Credits: 6,0
Unterrichtssprache: Englisch
Min. | Max. Teilnehmerzahl: - | 30
Kommentare/ Inhalte: The class in "International Accounting and Controlling" is comprised of a theoretical lecture-style part, practical research paperwork and a group presentation. Good accounting knowledge and a sound business understanding ensures that you will gain the best learning experience. International Accounting is decreed based on different national economic and political backgrounds & systems. Starting during the 1970s with more convincing developments after 2001, financial accounting has been globalised. During the 2020s a raise in sustainability reporting requirements can been seen. The summer term class focusses on (1) discussions on external financial accounting, (2) impacts of internal managerial accounting, (3) a cross-cutting understanding of corporate reporting and (d) a deep-dive research paperwork and presentation on current IASB projects. A final registration to the class is mandated before the initial lecture as research groups will be built during the first lecture. There is no possibility for a late registration. Also, a late cancellation harms the other research group member; i.e. good thought should be given to register and participate in this class. Participation to all meeting dates for the class is required. Grading is driven by (1) paperwork, (2) presentation, and (3) discussion in class.
