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International Financial Reporting

Module name (EN): International Financial Reporting
Degree programme: International Business, Bachelor, ASPO 01.10.2020
Module code: IBB-431
Hours per semester week / Teaching method: 4VF (4 hours per week)
ECTS credits: 5
Semester: 4
Mandatory course: no
Language of instruction:

[updated 04.02.2020]
Applicability / Curricular relevance:
IBB-431 International Business, Bachelor, ASPO 01.10.2020, semester 4, optional 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.
Recommended prerequisites (modules):
Recommended as prerequisite for:
Module coordinator:
Prof. Dr. Mana Mojadadr
Prof. Dr. Mana Mojadadr

[updated 06.03.2020]
Learning outcomes:
After completing this module, students will have:
- acquired deeper knowledge about the International Financial Reporting Standards (IFRS) and selected complex questions,
- deepened their specialist knowledge of German accounting standards by comparing them with the IFRS,
- the ability to understand and critically interpret a company´s practical financial information from economic journals and the company´s annual reports.
Working on a project in a group, they have further developed their social skills such as communication, compromise, and tolerance, as well as their individual competencies towards a higher level of resilience, responsibility, and self-reflection.

[updated 16.03.2020]
Module content:
1 History, supporting organizations and structure of the IFRS
2 Objectives and underlying assumptions of the IFRS
3 Comparative presentation of significant financial reports
4 Selected and complex accounting and valuation methods in the balance sheet
5 Integrated Reporting & Sustainability in Leading and Reporting

[updated 16.03.2020]
Teaching methods/Media:
The course combines lectures with exercises and case studies and requires a high degree of student participation.

[updated 25.11.2019]
Recommended or required reading:
Current business and company information (depends on current project or case studies)
Most recent case studies and statistics
Most recent relevant papers
•        Alexander, J., Financial Planning & Analysis and Performance Management, most recent edition, Hoboken/New Jersey.
•        Baetge, J./Kirsch, H.-J./Thiele, S.: Bilanzen, Düsseldorf, aktuelle Auflage.
•        Bieg, H. u. a.: Handbuch der Rechnungslegung nach IFRS. Wiesbaden, aktuelle Auflage.
•        Bieg, H./ Kußmaul. H.: Externes Rechnungswesen, München, aktuelle Auflage.
•        Coenenberg, A.: Jahresabschluss und Jahresabschlussanalyse, Stuttgart, aktuelle Auflage.
•        Epstein, M./Verbeeten, F./Widener, S., Performance Management and Management Control: Contemporary Issues, most recent edition, Emerald Publishing Limited.
•        Fridson, M./Alvarez, F., Financial Statement Analysis: A Practitioner´s Guide, most recent edition,
•        Graham, B., The Intelligent Investor: The Definitive Book on Value Investing. A Book of Practical Counsel, most recent edition, Harper Business.
•        Küting, K./Weber, C.-P., Vom Financial Accounting zum Business Reporting, most recent edition, Stuttgart.
•        Küting, K./Weber, C.-P., Die Bilanzanalyse, most recent edition, Stuttgart.
•        Palepu, K., Step-By-Step Business Analysis and Valuation: Using Financial Statements to Value Any Business, most recent edition, South-Western Pub.
•        Parmenter, D., Key Performance Indicators: Developing, Implementing, and Using Winning KPIs, most recent edition, Hoboken/New Jersey.
•        Petersen, K./Bansbach, F./Dornbach, E., IFRS-Praxishandbuch, most recent edition, München.
•        Weaver, S., The Essentials of Financial Analysis, most recent edition, McGraw-Hill Education.
•        Wöhe, G./Kußmaul, H., Grundzüge der Buchführung und Bilanztechnik, München 2010

[updated 16.03.2020]
[Wed Dec  1 02:11:19 CET 2021, CKEY=imauifa, BKEY=ibw4, CID=IBB-431, LANGUAGE=en, DATE=01.12.2021]