Registration

Registration usually takes place during the last weeks of lectures of the previous semester. Details are announced timely via the virtual campus and our homepage in the sections "News" and "Aktuelle Mitteilungen".

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.

Advanced International Financial Reporting

TypeAdvanced Seminar
ECTS Points6
Teaching CycleWinter Semester
Type of ExaminationSeminarpaper, Presentations, Student Participation

Teaching Staff

Dr. Francesco Mazzi

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