Main content

This entry is from Summer semester 2018 and might be obsolete. You can find a current equivalent here.

Advanced Financial Accounting I – Concepts & International Aspects
(dt. Rechnungslegung I - Konzepte & Internationales)

Level, degree of commitment Specialization module, compulsory elective module
Forms of teaching and learning,
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
Course requirement(s): Written examination
Examination type: Protocol of a guest lecture on Accounting and Finance (1-2 pages)
The grading is done with 0 to 15 points according to the examination regulations for the degree program M.Sc. Business Administration.
One semester,
each summer semester
Person in charge of the module's outline Prof. Dr. Sascha H. Mölls


The module consists in particular of the courses ''Economic Analysis of Accounting'' as well as ''International Accounting'', but can alternatively be filled in whole or in part with the courses of the modules M-RLG III.

Economic Analysis of Accounting:

Codified accounting concepts (statics, dynamics, organics), financial statement reform concepts (capital maintenance approaches, net present value approaches, financial budgeting 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 Foundations, Elements, Assets and Liabilities, Income and Expense, Valuation), 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.




Module imported from M.Sc. Business Administration.

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

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 Summer semester 2018. 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:

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.