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Advanced Financial Accounting IV: Advanced Issues
(dt. Rechnungslegung IV: Vertiefende Fragestellungen)

Level, degree of commitment Specialization module, compulsory elective module
Forms of teaching and learning,
workload		 Lecture/recitation class, 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
Course requirement(s):
Examination type: Written examination
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,
In der Regel alle zwei Semester
Person in charge of the module's outline Prof. Dr. Sascha H. Mölls

Contents

The module takes up current developments in accounting and related fields in order to deal with and practice them in depth in an advanced module. Accordingly, the module includes a lecture and exercise component. The focus is on quantitative accounting-related issues.


Qualification Goals

The essential aim of the module is to impart sound theoretical knowledge, which can at the same time be used in practice, from the areas of valuation and governance. In particular, 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 the understanding of 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 Informatics, this module can be attended in the study area Compulsory Elective Modules in Business Administration.

The module is assigned to the focus area Accounting and Finance. Further information on eligibility can be found in the description of the study area.


Recommended Reading

(not specified)



Please note:

This page describes a module according to the latest valid module guide in Winter semester 2023/24. 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.