Wissensdatenbank Wirtschaftsrecht: LVWiWiInternationaleRechnungslegung

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Dies ist eine alte Version von LVWiWiInternationaleRechnungslegung erstellt von Pioch am 2014-11-26 08:43:58.

Basic Principles of International Accounting

Contact

If you will have a question, please use this link to contact Mr. Prof. Dr. Jürgen Gemeinhardt.

Course Material

The course material is available in the share folder of the faculty and studip.

Textbooks

Hubbard, R.G.: Monetary, the Financial System, and the Economy, 6th Ed., 2007, Chapter 11 - 14

Mishkin, F.S.: The Economics of Money, Banking and Financial Markets, 10th Ed., 2012, Chapter 1 - 3, 8, 9, 11, 12

World Bank: Finance for All: Policies and Pitfalls in Expanding Access, 2008, Chapter 1 - 2

Admati, A./ Hellwig, M.: Bankers´ New Clothes: What´s Wrong with Banking and What to Do about it, 2014, Part I & II

Greenbaum, S.I./ Thakor, A.V.: Contemporary Financial Intermediation, 2nd Ed., 2004, Chapter 2, 5, 10, 11

Weitere Informationen zur Lehrveranstaltung Credits: 5 ECTS Degree programm: Bachelor-degree faculaty business and economics; recommend participation to the students from the 4th semester Duration of the course: one semester, 4 SWS Learning outcomes: The participants: get knowledge about the lagal basics of accounting, learn the elements of financial statements, understand bookkeeping in the light of international accounting, get to know the preconditions and limitations of financial statement analysis, get knowledge about recognition rules, get to know depreciation, get to know the reasons for impairment losses, will understand group statements, get to know the disclosure of current assets along German HGB and IFRS, understand the need to provide a cash flow statement, get to know the rules for equity recognition, understand the benefit of the income statement for the reader of the financial statements, learn the need of the statement of changes in equity, know the major liability items, will achieve a basic knowledge about risk management. Grading: Presentations (20%) Final written exam (80%) (optional in german)

Information

The lecture "Basic Principles of International Accounting of " hosted by Mr. Prof. Dr. Jürgen Gemeinhardt takes place conventionally from the fourth semester up to the sixth semester.

Topics

Presentation by the Lecturer:

Chapter 1 Introduction

Chapter 2: Financial Accounting along

German Commercial Code

Chapter 3: International Accounting Standards

Chapter 4: Preparing Financial Statements unter Consideration of Trial Balance and Books of Orignal Entry

Presentation by the participants:

Chapter 5: Financial Statement Analysis

Chapter 6: Presentation of Financial Statements along IFRSs

Chapter 7: Non-current Assets

Chapter 8: Group Statements

Chapter 9: Current Assets

Chapter 10: Statement of Cash Flows

Chapter 11: Equity

Chapter 12: Statement of Comprehensive Income

Chapter 13: Statement of Changes in Equity

Chapter 14: Liabilities

Chapter 15: Risk Management

Dates

In the winter semester 2014/15 the lecture is taking place:

lecture part	Day	Time	Room
Part 1	Thursday I	2.15 - 3.45 pm	C102
Part 2	Thursday II	4.15 - 5.45 pm	C102

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