Accounting in Accordance with IFRS - Advanced
|Teaching Cycle||Summer Semester|
|Type of Examination||Written exam (60 Minutes)|
A Bachelor’s Degree is normally required. Knowledge of accounting in accordance with IFRS is strongly recommended.
This module concentrates on key approaches in empirical accounting research, deepens knowledge of IFRS accounting standards and discusses a selection of special problems. Knowledge acquired will be reinforced by use of case studies.
Key learning topics are:
- Organisation of the IASB
- Conceptual framework of the IASB
- Empirical accounting research
- Accounting for deferred taxes in accordance with IFRS
- Special questions of accounting for tangible assets in accordance with IFRS
- Special questions of accounting for intangible assets in accordance with IFRS
- Accounting for hedge accounting in accordance with IFRS
- Accounting for pension provisions in accordance with IFRS
- Accounting for share-based payments in accordance with IFRS
- Special problems to do with revenue recognition
- Current projects of the IASB
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.