International Accounting
- Faculty
Faculty of Business Management and Social Sciences
- Version
Version 1 of 25.11.2024.
- Module identifier
22M0070
- Module level
Master
- Language of instruction
German
- ECTS credit points and grading
5.0
- Module frequency
only summerterm
- Duration
1 semester
- Overall workload
The total workload for the module is 150 hours (see also "ECTS credit points and grading").
- Teaching and learning methods
Lecturer based learning Hours of workload Type of teaching Media implementation Concretization 45 Lecture Presence - Lecturer independent learning Hours of workload Type of teaching Media implementation Concretization 105 Preparation/follow-up for course work -
- Graded examination
- Written examination or
- Homework / Assignment or
- Oral presentation, with written elaboration
- Literature
- Gesetze, Standards zu IFRS/IAS (z.B. Wiley-Textbuch)
- Lehrbücher, Kommentare, Internetnutzung, insbesondere (jweils in neuester Auflage):
- Baetge u.a.: Rechnungslegung nach IFRS
- Cairns, D: Applying International Accounting Standards
- Heuser, P.I./Theile, C.: IFRS-Handbuch
- KPMG: IFRS visuell
- Lüdenbach u.a.: Haufe IFRS-Kommentar
- Pellens u.a.: Internationale Rechnungslegung
- Petersen u.a. : IFRS Praxishandbuch
- Theile: ?bungsbuch IFRS
- Applicability in study programs
- Business Law (Master)
- Business Law, LL.M.
- Person responsible for the module
- Wiechers, Elmar
- Teachers
- Wiechers, Elmar