BIBW-210 P420-0201 ibw3 4 V 5 2 yes English/German Written exam (90 minutes / can be repeated semesterly) BIBW-210 International Business 2 mandatory course BIBW-210 International Business 2 mandatory course 60 class hours (= 45 clock hours) over a 15-week period.The total student study time is 150 hours (equivalent to 5 ECTS credits).There are therefore 105 hours available for class preparation and follow-up work and exam preparation. BIBW-320 Investment and Financing BIBW-431 Management Accounting und International Financial Reporting (focus module) BIBW-432 Taxation (focus module) BIBW-433 International Accounting Seminar (focus module) Prof. Dr. Mana Mojadadr mmj Prof. Dr. Mana Mojadadr mmj Prof. Dr. Jochen Pilhofer jpr Prof. Dr. Günter Pochmann gpo After successfully completing this module, students will: - be familiar with and understand the conceptual and legal principles of international and German accounting law (IFRS and HGB); - be familiar with the main components of annual financial statements and can analyze and interpret them; - have mastered the fundamental principles and basic concepts of recognition, measurement (first and subsequent measurement) and disclosure and can apply them to problems; - be able to confidently deal with the theoretical and actual recognizability - be able to describe the most important national accounting standards for selected accounting topics (e. g. inventories, trade receivables, equity capital, provisions, liabilities, deferred income, earnings report, etc.) and of analyzing their effects on the asset, financial and earnings position of annual financial statements prepared in accordance with international and national accounting standards; - be familiar with different types of balance sheet policies and discretionary decisions and can apply these to practical questions depending on a management"s objectives; - be able to apply their knowledge to practical questions, e. g. in the form of exercises and case studies. Annual financial statements - Principles (functions, legal basis, components of national and international financial statements (balance sheet, earnings report, annex and management report) - Principles of proper accounting and reporting - Theoretical and actual recognizability - Recognition and measurement of fixed and current assets - Determination of the commercial and tax-related acquisition and production costs - Recognition and measurement of liabilities - Recognition and measurement of provisions - Deferred items - Presentation of equity and the income statement - Critical appraisal of accounting for cross-standard issues Lecture, case studies Baetge, J./Kirsch, H.-J./Thiele, S.: Bilanzen, Düsseldorf, latest edition. Bieg, H. u. a.: Handbuch der Rechnungslegung nach IFRS. Wiesbaden, latest edition Bieg, H./ Kuߟmaul. H.: Externes Rechnungswesen, München, latest edition. Coenenberg, A.: Jahresabschluss und Jahresabschlussanalyse, Stuttgart, latest edition. Döring, U./Buchholz, R.: Buchhaltung und Jahresabschluss, Berlin 2011 Eisele, W.: Technik des betrieblichen Rechnungswesens, Wiesbaden, latest edition. Grefe, C.: Kompakt-Training Bilanzen, Ludwigshafen, latest edition. Kudert, S./Sorg, P.: Rechnungswesen leicht gemacht, Berlin, latest edition 2011 Meyer C.: Bilanzierung nach Handels- und Steuerrecht, Herne/Berlin, latest edition. Wöhe, G./Kuߟmaul, H., Grundzüge der Buchführung und Bilanztechnik, München 2010 Wichtige Wirtschaftsgesetze, latest edition, NWB-Verlag. Wichtige Steuergesetze, latest edition, NWB-Verlag. Tue Aug 18 04:27:16 CEST 2026, CKEY=ija, BKEY=ibw3, CID=[?], LANGUAGE=en, DATE=18.08.2026