Modulhandbuch (Module manual)

M.184.5261 IFRS Group Accounting
(IFRS Group Accounting)
Unterrichtssprache (teaching language): English
Koordinator (coordinator): Prof. Dr. Kosi, Urska
Lehr- und Forschungseinheit (teaching unit): K.184.52611 IFRS Group Accounting
K.184.52612 IFRS Group Accounting
Auskünfte (information): Gulenko, Maryna (
Credits/ ECTS: 10
Zeitmodus (semester): Sommersemester (summer semester)
Kurzbeschreibung (short description):
The course provides participants with an overview of financial accounting for business combinations according to International Financial Reporting Standards (IFRS). In particular, it gives the specifics of IFRS for group accounting and provides deep knowledge of relevant IFRS standards, e.g. IFRS 10 and IFRS 3. In the beginning of the course students will learn about various types of business combinations and investments as well as the corresponding accounting methods. They will learn to identify groups, recognize the relevance of consolidated financial statements and learn the consolidation procedure. The course will cover various specific topics of group accounting, e.g. positive and negative goodwill, non-controlling interest, intra-group transactions, impairment of goodwill and retained earnings of a subsidiary. These concepts are practiced in case studies throughout the course.
Lehrveranstaltungen - Teilmodule (courses - module elements):
IFRS Group Accounting
Übung zu IFRS Group Accounting
Empfohlene Voraussetzungen (prerequisites):
Die Inhalte der folgenden Module werden für dieses Modul vorausgesetzt (the following modules are prerequisites):

M.184.2231 Grundlagen des externen Rechnungswesens
M.184.2264 International Financial Reporting Standards
Voraussetzungshinweise (prerequisite suggestions):
In order to take this course successfully, students should know:
Basics of bookkeeping and financial accounting, e.g. M.184.2231, Grundlagen des externen
Basics of International Financial Reporting Standards (IFRS), e.g. M.184.2264 International Financial
Reporting Standards
Kombinationshinweise - Überschneidungen (overlapping modules):
Die Kombination mit folgenden Modulen ist nicht zulässig. (it is not feasible to combine with these modules):

Zur Zeit sind keine Überschneidungen bekannt. (No overlaps are known.)
Prüfungsmodalitäten (assessments):
1. 100% ak: Abschlussklausur / final written exam
Summe 100%
Lernziele (learning objectives):
(factual knowledge):
1.1. Have good understanding of the key concepts and elements of group accounting according to IFRS.
1.2. Have knowledge to identify groups and recognize, which companies have to prepare group
accounts according to IFRS and what are the exceptions.
1.3. Know the main transactions surrounding the preparation of group accounts and how to account for
(methodic competence):
2.1. Are able to prepare consolidated financial statements in various circumstances.
2.2. Are able to calculate the consideration transferred, goodwill and non‐controlling interest.
2.3. Are able to correctly account for intra‐group transactions, retained earnings of a subsidiary and fair
value adjustments of a subsidiary’s net assets.
2.4. Learn to express their opinion about IFRS group accounting issues in English in an international
(transfer competence):
3.1. Independently build learning groups to repeat and deepen knowledge that was presented in the
3.2. Actively discuss the case studies presented in the lecture and the tutorial.
Normativbewertendes Wissen
(normative competence):
4.1. Critically and independently evaluate the main characteristics of IFRS group accounting.
4.2. Critically participate in discussions about potential changes of IFRS group accounting rules.
4.3. Apply IFRS rules on typical consolidation topics independently.
Schlüsselqualifikationen (skills):
Combination of lecture, tutorials, self-study of lecture material and additional exercises.
Methodische Umsetzung (methodic implementation):
60 hours in-class lecture
30 hours in-class tutorials
120 hours preparation for lectures and additional exercises
90 hours additional preparation time for the final exam
Unterrichtssprache (teaching language):
Ablaufinformationen, Terminplan, etc. (practical implementation, schedule):
All material relevant to the course will be made avaible in PANDA.
Bemerkungen (remarks):
Unterrichts‐ und Prüfungssprache des Moduls ist Englisch. In academic year 2017/2018 the module will be offered in Winter Semester (not in Summer Semester).
Lernmaterialien, Literaturangaben (learning material, literature):
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