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Instructors: Ron Sebastian Philip Beyer; Prof. Dr. Kerstin Gisel Lopatta
Event type:
Lecture
Displayed in timetable as:
Coorp. Finc. Stat.
Hours per week:
4
Credits:
6,0
Language of instruction:
English
Min. | Max. participants:
- | -
Learning objectives:
The aim of the course is to provide students with consolidated financial statements according to international accounting standards (IFRS).
At the end of the course the students should be
- familiar with accounting terms in English.
- familiar with consolidated financial statements.
- able to differentiate between different forms of control and know consequences for consolidation according to international accounting standards.
- able to explain the need / scope of consolidation.
- able to consolidate financial statements, using booking entries for different business transactions.
Didactic concept:
The course consists of two parts. First, there will be lectures about different chapters of the textbook and second, we will have a lot of practical exercises. However, to participate successfully it is required that the students will either be prepared properly (e.g. try to solve exercises at home before each meeting) and participate when solving exercises.
Literature:
Picker, R., & . (2016). Applying IFRS standards (Fourth edition.). Chichester, West Sussex, United Kingdom: Wiley.
Additional examination information:
Written examination
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