Instructors: Prof. Dr. Kerstin Gisel Lopatta
Event type: Seminar
Displayed in timetable as: Div. Account.
Hours per week: 4
Credits: 6,0
Language of instruction: English
Min. | Max. participants: - | 16
Comments/contents: This seminar is designed for students that would like to dive deep into corporate accounting concepts, methods and practices. You will learn to identify and explain the major concepts and principles of International Financial Reporting Standards (IFRS). Furthermore, you will develop skills in applying them in business contexts. To be able to do so, you need a thorough understanding of double entry bookkeeping and how balance sheet, income statement and cash flow statement work together. These topics will first be explained and discussed in class. Building on that, we will move on with certain topics that are highly relevant in corporate accounting, such as business combinations or financial instruments. We will also discuss how financial accounting and sustainability reporting can grow together over the future and how a double materiality concept works. Current topics in financial and sustainability reporting will also be included. Type of exam: Homework and/or assignments and/or group work and/or seminar paper
