10-04-2017, 07:23 PM
seminar topics related to international accounting
Introduction:
This course aims at developing knowledge and skills related to the International Financial Reporting Standards (IFRS). Students will understand the IFRS framework, regulatory environment and mayor IFRS accounting and reporting issues. Additionally, they will be able to discuss significant differences between US-GAAP and IFRS, the convergence process and projects between FASB and IASB.
Structure:
IFRS Framework and regulatory environment and IFRS accounting and reporting issues.
Discussion of significant differences between US-GAAP and IFRS and convergence process and projects between FASB and IASB.
Topics to be addressed include:
Leasing
Investments and Financial Assets
Hedging/Derivatives
Revenue Recognition
Business Combinations
Deferred Taxes
Pensions
Share-based Payment
Exam:
All accepted applicants will be registered in "STUDIS" automatically. Manual registration is not necessary.
In advance to the seminar, participants have to prepare a group paper. In class presentations and contribution will also be graded.
Furthermore students are required to attend the PCA guest lectures. Every student is allowed to miss one lecture without an excuse.
Application:
The number of participants is restricted. The application is possible from April 7th until April 17th at 12 o'clock.
Further information regarding application, timetable and topics can be found here.
Requirement for application: three passed courses of department Schultze.
Please note that the application is binding, i.e. a participation in other courses with restrictions is not possible if the seminar was dropped or one of the requirements was not fulfilled.
The International Accounting Standards Board (IASB) is the independent, accounting standard-setting body of the IFRS Foundation.
The IASB was founded on April 1, 2001, as the successor to the International Accounting Standards Committee (IASC). It is responsible for developing International Financial Reporting Standards (the new name for International Accounting Standards issued after 2001), and promoting the use and application of these standards.