Cases in International Accounting
Learning Outcomes - Understand the institutional and conceptual foundations of financial reporting under IFRS - Become familiar with most of the important accounting rules for publicly traded parent companies - Identify economic consequences and incentives in the context of applying these rules and managing earnings - Apply knowledge of the rules and incentives to analyze financial reporting choices and adjust the financials accordingly
Kurs ID
ACCT412
Art des Kurses
BSc Kurs
Wochenstunden
2,0
ECTS
3.0
Semester
HS 2021
Vortragssprache
Englisch
Vortragende/r
Prof. Dr. Edgar Löw
Bitte beachten Sie, dass AustauschstudentInnen im BSc-Programm der WHU eine höhere Anzahl an Credits erwerben als hier aufgeführt. Für weitere Informationen wenden Sie sich bitte direkt an das [International Relations Office].
Kursinhalt
This module provides an understanding of the capital market communications of internationally active and publicly traded firms and introduces you to the accounting rules applied by publicly-listed firms in more than 100 countries worldwide.
The course "Cases in International Accounting" is a case study seminar that starts where "International Accounting" left off. The course focuses on the IFRS provisions for specific financial reporting issues in the context of certain industries and real companies. After learning, in "International Accounting", about the most important IFRS issues facing companies and firms and auditors in practice, you will be working in teams to gain a closer and more detailed understanding of selected topics and their application problems, incentive effects, and earnings management potential in practice. Instead of "consuming" ready-made case studies with fixed solutions, you will be preparing your own case studies based on real or fictitious companies operating in specific industries and encountering specific financial reporting issues under IFRS.
The course "Cases in International Accounting" is a case study seminar that starts where "International Accounting" left off. The course focuses on the IFRS provisions for specific financial reporting issues in the context of certain industries and real companies. After learning, in "International Accounting", about the most important IFRS issues facing companies and firms and auditors in practice, you will be working in teams to gain a closer and more detailed understanding of selected topics and their application problems, incentive effects, and earnings management potential in practice. Instead of "consuming" ready-made case studies with fixed solutions, you will be preparing your own case studies based on real or fictitious companies operating in specific industries and encountering specific financial reporting issues under IFRS.
Termine
| Date | Time |
|---|---|
| Tuesday, 02.11.2021 | 08:00 - 11:15 |
| Monday, 08.11.2021 | 08:00 - 11:15 |
| Monday, 15.11.2021 | 08:00 - 11:15 |
| Monday, 22.11.2021 | 08:00 - 11:15 |
| Monday, 29.11.2021 | 08:00 - 11:15 |
| Monday, 06.12.2021 | 08:00 - 11:15 |
Lernerfolge
Accounting theory, Valuation, Agency theory
Literatur
English: Picker/Leo/Loftus/Wise/Clark/Alfredson, Applying International Financial Reporting Standards, 3. Aufl. 2012 Palepu/Healy/Bernard/Peek, Business Analysis and Valuation (IFRS edition), 3. Aufl., 2013 German: Pellens/Fülbier/Gassen/Sellhorn, Internationale Rechnungslegung, 8. Aufl., Stuttgart 2011 Weiterführende Literatur: Announced in class
Lernmethoden
Lecture with hands-on examples and case studies.
Art der Prüfung
70% case study write-up;
20% individual presentation of case study + participation in discussion of other group presentations;
10% peer evaluation sheet evaluating (confidentially) your group members
20% individual presentation of case study + participation in discussion of other group presentations;
10% peer evaluation sheet evaluating (confidentially) your group members
Voraussetzungen
International Accounting (Internationale Rechnungslegung; Semester 4) Foundations of Financial Accounting (Grundlagen des Externen Rechnungswesens; Semester 1) Financial Statements (Jahresabschluss; Semester 1) Financial Statement Analysis (Jahresabschlussanalyse; Semester 2)
Umfang
90