Course Contents
Fundamentals, International Accounting Standards Board, Standard Setting Process, Framework of the IASB, objectives and elements of accounting, recognition and measurement, selected accounting problems (e. g. inventories, intangible assets, provisions, cash flow statement), comparison of IFRS and accounting rules based on German Commercial Code (HGB)
Online Offerings
moodle
- Lehrende: Reiner Quick
Semester: ST 2023