M.184.5261 IFRS Group Accounting | |
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(IFRS Group Accounting) |
Koordinator (coordinator): | Prof. Dr. Urska Kosi |
Ansprechpartner (contact): | Prof. Dr. Urska Kosi (urska.kosi[at]uni-paderborn.de) |
Credits: | 10 ECTS |
Workload: | 300 Std (h) |
Semesterturnus (semester cycle): | SoSe |
Studiensemester (study semester): | 1-4 |
Dauer in Semestern (duration in semesters): | 1 |
Lehrveranstaltungen (courses): | ||||||
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Nummer / Name (number / title) |
Art (type) |
Kontaktzeit (contact time) |
Selbststudium (self-study) |
Status (P/WP) (status) |
Gruppengröße (group size) | |
a) | K.184.52611 / IFRS Group Accounting | Vorlesung | 60 Std (h) | 140 Std (h) | P | 100 TN (PART) |
b) | K.184.52612 / IFRS Group Accounting | Übung | 30 Std (h) | 70 Std (h) | P | 100 TN (PART) |
Wahlmöglichkeiten innerhalb des Moduls (Options within the module): | ||||||
Keine |
Empfohlene Voraussetzungen (prerequisites): |
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Basics of bookkeeping and accounting, e.g. International financial reporting knowledge, e.g. |
Inhalte (short description): |
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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. |
Lernergebnisse (learning outcomes): |
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Fachkompetenz Wissen (professional expertise): |
Studierende... |
Fachkompetenz Fertigkeit (practical professional and academic skills): |
Studierende... environment. |
Personale Kompetenz / Sozial (individual competences / social skills): |
Studierende... |
Personale Kompetenz / Selbstständigkeit (individual competences / ability to perform autonomously): |
Studierende... |
Prüfungsleistungen (examinations) | |||
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Art der Modulprüfung (type of modul examination): Modulabschlussprüfung | |||
Art der Prüfung (type of examination) |
Umfang (extent) |
Gewichtung (weighting) | |
a) | Klausur | 120 Minuten | 100.00 % |
Studienleistung / qualifizierte Teilnahme (module participation requirements) |
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Nein |
Voraussetzungen für die Teilnahme an Prüfungen (formal requirements for participating in examinations) |
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Keine |
Voraussetzungen für die Vergabe von Credits (formal requirements for granting credit points) |
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Die Vergabe der Credits erfolgt, wenn die Modulnote mindestens „ausreichend“ ist |
Gewichtung für Gesamtnote (calculation of overall grade) |
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Das Modul wird mit der Anzahl seiner Credits gewichtet (Faktor: 1) |
Verwendung des Moduls in den Studiengängen (The module can be selected in the following degree programmes) |
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M.Sc. International Business Studies, M.Sc. Betriebswirtschaftslehre, M.Sc. International Economics and Management, M.Sc. Management Information Systems, M.Sc. Wirtschaftsinformatik, M.Sc. Wirtschaftspädagogik, M. Ed. Wirtschaftspädagogik M.Sc. Taxation, Accounting and Finance M.Sc. Management |
Umfang QT (participation requirements): |
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Lernmaterialien, Literaturangaben (learning material, literature): |
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Picker et al. (2016): Applying IFRS Standards, 4th edition |
Sonstige Hinweise (additional information): |
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Teaching language: English |