Modulhandbuch (Module manual)

M.184.5281 Topics in Advanced Financial Reporting
(Topics in Advanced Financial Reporting)
Koordinator (coordinator): Prof. Dr. Sönke Sievers
Ansprechpartner (contact):
Credits: 5 ECTS
Workload: 150 Std (h)
Semesterturnus (semester cycle): WS/SoSe
Studiensemester (study semester): 1-4
Dauer in Semestern (duration in semesters): 1
Lehrveranstaltungen (courses):
Nummer / Name
(number / title)
(contact time)
Status (P/WP)
(group size)
a) K.184.52811 / Topics in Advanced Financial Reporting Block P
Wahlmöglichkeiten innerhalb des Moduls (Options within the module):
Empfohlene Voraussetzungen (prerequisites):
Zur Zeit sind keine Voraussetzungen bekannt. (No conditions are known.)
Inhalte (short description):

​The module W5281 – Topics in Advanced Financial Reporting analyzes various issues regarding Accounting and Auditing. This module is offered in seminar form. The participants prepare a seminar paper with 6-7 pages and report the results of their work in a presentation. Focus of the topics might change from term to term.

Lernergebnisse (learning outcomes):
Fachkompetenz Wissen (professional expertise):
  • ​learn reading, extracting and processing of accounting information.
  • gain knowledge regarding the usefulness and limitations of accounting information for users (e.g., stock and bond investors) and financial intermediaries (e.g., analysts).
  • Fachkompetenz Fertigkeit (practical professional and academic skills):
  • apply (econometric) techniques to analyze the impact of accounting information on stock and bond markets (amongst others).
  • can describe the theoretical background of financial accounting aims, their conversion to International Financial Reporting Standards (IFRS) and the impact of accounting information on their users.
  • understand the usefulness and limitations of external financial reporting for business valuation.
  • Personale Kompetenz / Sozial (individual competences / social skills):
  • work in groups.
  • actively participate in discussions.
  • present results to other students in front of the class in an appropriate manner.
  • Personale Kompetenz / Selbstständigkeit (individual competences / ability to perform autonomously):
  • can perform self-guided literature research, preparation and post-processing of provided material.
  • know how to evaluate accounting related research papers.
  • Prüfungsleistungen (examinations)
    Art der Modulprüfung (type of modul examination): Modulprüfung
    Art der Prüfung
    (type of examination)
    a) Hausarbeit mit Präsentation 10 S./15-20 Min. 100.00 %
    Studienleistung / qualifizierte Teilnahme (module participation requirements)
    Voraussetzungen für die Teilnahme an Prüfungen (formal requirements for participating in examinations)
    Voraussetzungen für die Vergabe von Credits (formal requirements for granting credit points)
    Die Vergabe der Credits erfolgt, wenn die Modulnote mindestens „ausreichend“ ist
    Gewichtung für Gesamtnote (calculation of overall grade)
    Das Modul wird mit der doppelten Anzahl seiner Credits gewichtet (Faktor: 2)
    Verwendung des Moduls in den Studiengängen (The module can be selected in the following degree programmes)
    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
    Umfang QT (participation requirements):
    Lernmaterialien, Literaturangaben (learning material, literature):
    List of journal articles to be covered will be provided latest at the kick-off meeting. Those journals include Journal of Accounting Research, Journal of Accounting & Economics, The Accounting Review, Contemporary Accounting Research, Review of Accounting Studies, European Accounting Review etc.
     Further useful books are provided below (e.g., depending on the topic certain chapters could be used as additional reference):
     Kieso/ Weygandt/ Warfield (2011): Intermediate Accounting, Vol. 1 (Vol. 2), IFRS Edition
     Alfredson/ Picker/ Loftus/ Clark/ Wise/ Leo: Applying International Financial Reporting Standards, 3rd ed., 2013
    Teilnehmerbegrenzung (participant limit):
    Sonstige Hinweise (additional information):

    ​Unterrichtssprache: The language of the kick-off meeting, required readings, and the presentation is English.

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