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Financial accounting II

FBW14471

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Description

After an overview of the purposes and system of the German generally accepted accounting principles (GoB) and the International Financial Reporting Standards (IFRS), the lecture will describe the capitalization, liability and valuation standards based on IFRS as well as the criteria developed by the German Federal Fiscal Court in its constant case law. The principles and regulations presented will be discussed and evaluated in the exercise on the basis of case studies.

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Crédits ECTS

5

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Langue d'enseignement

Deutsch

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Langue d'examen

Deutsch

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Langue des supports pédagogiques

Deutsch

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Acquis d'apprentissage fondamentaux

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Entité de gestion (faculté)

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