Accounting for consolidated financial statements according to IFRS
Schedule (Lecture incl. exercise):
Lecture: RA/WP Wolfgang Otte
Exercise: tba
| 07.04.2025 | 9:00 Uhr c.t. | G22A-110 | Lecture 1 |
| 14.04.2025 | 9:00 Uhr c.t. | G22A-110 | Lecture 2 |
| 28.04.2025 | 9:00 Uhr c.t. | G22A-110 | Lecture 3 |
| 05.05.2025 | 9:00 Uhr c.t. | G22A-110 | Lecture 4 |
| 12.05.2025 | 9:00 Uhr c.t. | G23-103 | Lecture 5 |
| 19.05.2025 | 9:00 Uhr c.t. | G22A-110 | Lecture 6 |
| 26.05.2025 | 9:00 Uhr c.t. | G22A-110 | Lecture 7 |
| 02.06.2025 | 9:00 Uhr c.t. | G22A-110 | Lecture 8 |
| 16.06.2025 | 9:00 Uhr c.t. | G23-103 | Lecture 9 |
| if necessary 23.06.2025 | 9:00 Uhr c.t. | G22A-110 | Alternative |
|
if necessary 30.06.2025 |
9:00 Uhr c.t. | G22A-110 | Alternative |
Contents:
- Consolidation of subsidiaries, investments in associates and joint ventures in accordance with IAS 27, 28, 31 and IFRS 10, 11, 12
- Accounting for business combinations in accordance with IFRS 3
- Currency translation and adjustments in the financial statements of companies in hyperinflationary economies in accordance with IAS 21, 29
- Related party disclosures in accordance with IAS 24
- Deferred taxes in accordance with IAS 12
References:
- Wiley-VCH (2024): International Financial Reporting Standards (IFRS) 2024: Deutsch-Englische Textausgabe der von der EU gebilligten Standards. 18. Auflage, Wiley-VCH Verlag: Weinheim
To be credited for:
Master Compulsory Elective/Supplement for
- BWL-Vert.: Accounting & Taxation (WPF)
- BWL-Ergänzungsbereich/Supplements (WPF)
- ITPF: Specialization (WPF)