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This entry is from Winter semester 2016/17 and might be obsolete. No current equivalent could be found.

M-RLG I — Advanced Financial Accounting I: Concepts and International Aspects
(dt. Rechnungslegung I: Konzepte und Internationales)

Level, degree of commitment Specialization module, compulsory elective module
Forms of teaching and learning,
workload		 Lehr- and Lernformen: - lecture - private study - Vorträge von and Diskussion mit Praktikern,
180 hours (attendance: 45 hours additional studies: 45 hours preparation and follow-up: 45 hours exam preparation: 45 hours)
Credit points,
formal requirements		 6 CP
Translation missing. German original:
2 Klausuren (je 60 Minuten, je 3 LP) Notenausgleich
Language,
Grading		 German/English,
The grading is done with 0 to 15 points according to the examination regulations for the degree program M.Sc. Business Administration.
Duration,
frequency		 One semester,
each summer semester
Person in charge of the module's outline N.N.

Contents

Economic Analysis of Accounting:

Codified accounting concepts (static, dynamic, organic), financial statement reform concepts (capital maintenance concepts, net present value approaches, financial plan oriented approaches), information economics, accounting and capital markets (event and association studies), accounting and corporate accounting.

International Accounting:

Harmonization of Accounting (Causes, Objectives, Classifications, Levels, Alternative Accounting Systems), Fundamentals of Accounting under IAS/IFRS (Conceptual Basis, Elements, Assets and Liabilities, Income and Expense, Measurement), Recognition and Measurement of Significant Balance Sheet Items, Advanced Information Tools, Group Accounting (Fundamentals, Currency Translation, Consolidations).


Qualification Goals

The main objective of the module is to impart sound theoretical but at the same time practically usable knowledge in the field of accounting. In particular, the participants should acquire the ability to recognize the limits of existing concepts in order to arrive at their own further developments on this basis, if necessary. By focusing on understanding interrelationships and linking theory and practice, sustainability of the training is ensured.


Prerequisites

None


Applicability

Module imported from M.Sc. Business Administration.

When studying M.Sc. Business Mathematics, this module can be attended in the study area Specialization Modules.

Die Wahlmöglichkeit des Moduls ist dadurch beschränkt, dass es dem Schwerpunkt Accounting and Finance zugeordnet ist.


Recommended Reading

(not specified)



Please note:

This page describes a module according to the latest valid module guide in Winter semester 2016/17. Most rules valid for a module are not covered by the examination regulations and can therefore be updated on a semesterly basis. The following versions are available in the online module guide:

  • Winter 2016/17
  • Summer 2018 (no corresponding element)
  • Winter 2018/19 (no corresponding element)
  • Winter 2019/20 (no corresponding element)
  • Winter 2020/21 (no corresponding element)
  • Summer 2021 (no corresponding element)
  • Winter 2021/22 (no corresponding element)
  • Winter 2022/23 (no corresponding element)
  • Winter 2023/24 (no corresponding element)

The module guide contains all modules, independent of the current event offer. Please compare the current course catalogue in Marvin.

The information in this online module guide was created automatically. Legally binding is only the information in the examination regulations (Prüfungsordnung). If you notice any discrepancies or errors, we would be grateful for any advice.