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International Accounting und Reporting

Module name (EN):
Name of module in study programme. It should be precise and clear.
International Accounting und Reporting
Degree programme:
Study Programme with validity of corresponding study regulations containing this module.
International Management, Master, ASPO 01.10.2012
Module code: MAIM-121
The exam administration creates a SAP-Submodule-No for every exam type in every module. The SAP-Submodule-No is equal for the same module in different study programs.
Hours per semester week / Teaching method:
The count of hours per week is a combination of lecture (V for German Vorlesung), exercise (U for Übung), practice (P) oder project (PA). For example a course of the form 2V+2U has 2 hours of lecture and 2 hours of exercise per week.
4V (4 hours per week)
ECTS credits:
European Credit Transfer System. Points for successful completion of a course. Each ECTS point represents a workload of 30 hours.
Semester: 1
Mandatory course: yes
Language of instruction:

[still undocumented]
Applicability / Curricular relevance:
All study programs (with year of the version of study regulations) containing the course.

MAIM-121 (P420-0272) International Management, Master, ASPO 01.10.2012 , semester 1, mandatory course
Workload of student for successfully completing the course. Each ECTS credit represents 30 working hours. These are the combined effort of face-to-face time, post-processing the subject of the lecture, exercises and preparation for the exam.

The total workload is distributed on the semester (01.04.-30.09. during the summer term, 01.10.-31.03. during the winter term).
60 class hours (= 45 clock hours) over a 15-week period.
The total student study time is 180 hours (equivalent to 6 ECTS credits).
There are therefore 135 hours available for class preparation and follow-up work and exam preparation.
Recommended prerequisites (modules):
Recommended as prerequisite for:
Module coordinator:
Prof. Dr. Jochen Pilhofer
Prof. Dr. Jochen Pilhofer
Prof. Dr. Michael Zell

[updated 05.01.2016]
Learning outcomes:
Sub-module “Management Information Systems”:
The students
•        can explain the problems related to information management for controlling and management;
•        are capable of describing and developing a management reporting resp. management information system;
•        are familiar with different IT solutions for management information systems and can apply them to a specific software system.
Sub-module: “IFRS”
The students
•        are familiar with the conceptual and institutional principals of the International Financial Reporting Standards (IFRS);
•        are capable of  describing the differences between national and international accounting standards based on selected complex accounting topics (for example,  intangible assets, deferred taxes, accruals, leasing, revenue and gain recognition, impairment testing etc.) and can analyze their effect on the assets, financial and profit situation of a financial statement;
•        are familiar with different creative freedoms und discretionary powers in accounting and can apply them in practice-related issues depending on specific management goals.

[updated 05.01.2016]
Module content:
Sub-module “Management Information Systems”:
•        Management and information systems
•        Conceptual development of management information systems (information model, process model)
•        Technological implementation and current applications of management information systems
•        Implementation of a case study
Sub-module “IFRS”:
•        Conceptual and institutional principles of the International Financial Reporting Standards (IFRS)
•        Reflection on accounting according to the regulations of the International Financial Reporting Standards (IFRS) based on selected complex accounting topics (for example,  intangible assets, deferred taxes, accruals, leasing, revenue and gain recognition, impairment testing etc.) and the analysis of the differences in national accounting law
•        Reflection on accounting possibilities based on practical case studies

[updated 05.01.2016]
Teaching methods/Media:
The course combines lectures, case studies, group and individual work and requires a large amount of student participation.

[updated 05.01.2016]
Recommended or required reading:
Sub-module “Management Information Systems”:
Chamoni, P., Gluchowski, P. (Hrsg.): Analytische Informationssysteme, Berlin u. a., current edition.
Turban, E., Sharda, R., Aronson, J.E., King, D.: Business Intelligence – A Managerial Approach, Upper Saddle River, current edition.
Zell, M.: Kosten- und Performance Management, Wiesbaden 2008.
Zell, M.: Reporting und Analyse – Informationssysteme für Management und Mitarbeiter, Saarbrücken 2011.
Sub-module “IFRS”:
Coenenberg et al.: Jahresabschluss und Jahresabschlussanalyse, Landsberg/Lech, current edition.
Pellens et al.: Internationale Rechnungslegung, Stuttgart, current edition.
Zülch/Hendler: Bilanzierung nach International Financial Reporting Standards, Weinheim, current edition.
Bragg: IFRS Made Easy. Weinheim et al., current edition.  

[updated 05.01.2016]
[Mon Jul 22 10:51:31 CEST 2024, CKEY=iiaur, BKEY=imm2, CID=MAIM-121, LANGUAGE=en, DATE=22.07.2024]