IFRS Group Accounting

Schedule (Lecture incl. exercise):

Lecture/Exercise: RA/WP Wolfgang Otte

13.04.2026	9:00 Uhr c.t.	G22A-111	Lecture 1
20.04.2026	9:00 Uhr c.t.	G22A-111	Lecture 2
27.04.2026	9:00 Uhr c.t.	G22A-111	Lecture 3
11.05.2026	9:00 Uhr c.t.	G22A-111	Lecture 4
01.06.2026	9:00 Uhr c.t.	G22A-111	Lecture 5
08.06.2026	9:00 Uhr c.t.	G22A-111	Lecture 6
15.06.2026	9:00 Uhr c.t.	G22A-111	Lecture 7
22.06.2026	9:00 Uhr c.t.	G22A-111	Lecture 8
29.06.2026	9:00 Uhr c.t.	G22A-111	Lecture 9
if necessary 06.07.2026	9:00 Uhr c.t.	G22A-111	Alternative

 

 

Contents:

1. Consolidation of subsidiaries, investments in associates and joint ventures in accordance with IAS 27, 28, 31 and IFRS 10, 11, 12
2. Accounting for business combinations in accordance with IFRS 3
3. Currency translation and adjustments in the financial statements of companies in hyperinflationary economies in accordance with IAS 21, 29
4. Related party disclosures in accordance with IAS 24
5. Deferred taxes in accordance with IAS 12

References:

• Wiley-VCH (2025): International Financial Reporting Standards (IFRS) 2025: Deutsch-Englische Textausgabe der von der EU gebilligten Standards.  19. Auflage, Wiley-VCH Verlag: Weinheim

 

To be credited for:

Master Compulsory Elective/Supplement for

• BWL-Vert.: Accounting & Taxation (WPF)
• IMME-Ergänzungsbereich/Supplements (WPF)
• ITPF: Specialization (WPF)

 

Link to E-learning Course