Advanced International Financial Reporting
Type | Advanced Seminar |
---|---|
ECTS Points | 6 |
Teaching Cycle | Winter Semester |
Type of Examination | Seminarpaper, Presentations, Student Participation |
Teaching Staff
Pre-Conditions
A Bachelor’s Degree is normally required.
Contents
- Property, Plant and Equipment; Investment Properties
- Intangible Assets; Impairment Testing (both Tangible and Intangible Assets)
- Revenue Recognition (including Government Grant Income and Treatment of Grants in general); Construction Contracts
- Receivables; Inventory and Cost of Goods Sold; Working Capital Management
- Pensions; Share based Payments
- Related Party Transactions; Problem Solving
- Recording the Issuance of Bonds; Leases
Please note
All information is issued for guidance and can be subject to change.
Legally binding requirements regarding examination procedures is provided for your information by the Examination Board.