Modulhandbuch (Module manual)

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M.184.2280 Corporate reporting around the world
(Corporate reporting around the world)

Koordinator (coordinator):	Prof. Dr. Urska Kosi
Ansprechpartner (contact):	Prof. Dr. Urska Kosi (urska.kosi[at]uni-paderborn.de)
Credits:	5 ECTS
Workload:	150 Std (h)
Semesterturnus (semester cycle):	WS
Studiensemester (study semester):	3-6
Dauer in Semestern (duration in semesters):	1

Lehrveranstaltungen (courses):
	Nummer / Name (number / title)	Art (type)	Kontaktzeit (contact time)	Selbststudium (self-study)	Status (P/WP) (status)	Gruppengröße (group size)
a)	K.184.22801 / Corporate reporting around the world				P
b)	K.184.22802 / Corporate reporting around the world				P
Wahlmöglichkeiten innerhalb des Moduls (Options within the module):
Keine

Empfohlene Voraussetzungen (prerequisites):
In order to take this module successfully, students should know: English

Inhalte (short description):
The module provides an understanding and awareness of the current state of international corporate reporting by describing the institutional and cultural context in which international corporate reporting has developed over the years. On the one hand, continuing institutional developments around the world aim to harmonise corporate reporting to high standards. On the other hand, there remains diversity in national practices where local institutions and cultures prevail. The module discusses possible disadvantages of the worldwide trends towards global standards in corporate reporting. Students learn about the global reach of International Financial Reporting Standards set by the International Accounting Standards Board and subsequently expand their knowledge with broader reporting initiatives (for example, International Integrated Reporting Council). They also learn about the recent trends in narrative reporting which complements the financial statements and notes. Narrative reports focused on financial issues (for example, management reports) are present for some time but financial markets now also demand non-financial reporting with a focus on corporate social responsibility and sustainability. The most interesting developments in this area relate to organisations promoting harmonisation (for example, Global Reporting Initiative, International Sustainability Standards Board).

Inhalte (short description):

The module provides an understanding and awareness of the current state of international corporate reporting by describing the institutional and cultural context in which international corporate reporting has developed over the years. On the one hand, continuing institutional developments around the world aim to harmonise corporate reporting to high standards. On the other hand, there remains diversity in national practices where local institutions and cultures prevail. The module discusses possible disadvantages of the worldwide trends towards global standards in corporate reporting.

Students learn about the global reach of International Financial Reporting Standards set by the International Accounting Standards Board and subsequently expand their knowledge with broader reporting initiatives (for example, International Integrated Reporting Council). They also learn about the recent trends in narrative reporting which complements the financial statements and notes. Narrative reports focused on financial issues (for example, management reports) are present for some time but financial markets now also demand non-financial reporting with a focus on corporate social responsibility and sustainability. The most interesting developments in this area relate to organisations promoting harmonisation (for example, Global Reporting Initiative, International Sustainability Standards Board).

Lernergebnisse (learning outcomes):

Fachkompetenz Wissen (professional expertise):
Studierende... have good understanding of the current state of international corporate reporting. have knowledge about institutional and cultural factors shaping international corporate reporting. have knowledge about most recent trends in international corporate reporting.
Fachkompetenz Fertigkeit (practical professional and academic skills):
Studierende... are able to recognise institutional and cultural factors shaping corporate reporting. are able to identify main organisations in the process of harmonisation of international corporate reporting, financial and non-financial. are able to apply the knowledge to a case study and present their arguments in English.
Personale Kompetenz / Sozial (individual competences / social skills):
Studierende... independently build learning groups to repeat and deepen the knowledge acquired in the module. actively discuss the case studies presented in the module. independently form their own arguments and exchange their opinions about international corporate reporting with fellow students in English.
Personale Kompetenz / Selbstständigkeit (individual competences / ability to perform autonomously):
Studierende... critically evaluate emerging trends in international corporate reporting. critically participate in discussions about consequences of specific developments in international corporate reporting. critically participate in discussions about benefits and disadvantages of harmonisation in international corporate reporting.

Prüfungsleistungen (examinations)
Art der Modulprüfung (type of modul examination): Modulabschlussprüfung
	Art der Prüfung (type of examination)	Umfang (extent)	Gewichtung (weighting)
a)	Portfolio	3 Seiten, Präsentation 10 Minuten	30.00 %
b)	Klausur	45 Minuten	70.00 %

Studienleistung / qualifizierte Teilnahme (module participation requirements)
Nein

Voraussetzungen für die Teilnahme an Prüfungen (formal requirements for participating in examinations)
Keine

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 Anzahl seiner Credits gewichtet (Faktor: 1)

Verwendung des Moduls in den Studiengängen (The module can be selected in the following degree programmes)
B.Sc. Wirtschaftswissenschaften B.Sc. International Business Studies B.Sc. Wirtschaftsinformatik B.Sc. Sportökonomie B.Ed. Lehramt an Berufskollegs

Umfang QT (participation requirements):

Lernmaterialien, Literaturangaben (learning material, literature):
Weetman, P.; Tsalavoutas, I.; Gordon, P.: International Corporate Reporting. Global and Diverse. 5th Edition. Oxon: Routledge 2020.

Teilnehmerbegrenzung (participant limit):
Keine

Sonstige Hinweise (additional information):
Unterrichts- und Prüfungssprache des Moduls ist Englisch. Abgabe Portfolio 10.01.2025.

Sonstige Hinweise (additional information):

Unterrichts- und Prüfungssprache des Moduls ist Englisch.

Abgabe Portfolio 10.01.2025.

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