Case-Study-Seminar

Unterrichtssprache: Die Veranstaltung findet in deutscher Sprache statt. Die Seminararbeiten sind wahlweise in deutscher oder englischer Sprache anzufertigen.

Inhalt der Veranstaltung:

The module gives an introduction into the enforcement process of financial reporting in Germany, which is carried out by the Financial Reorting Enforcement Panel (FREP). It covers the purpose and objective of the enforcement process as well as its key aspects. It also touches on observations made during the years since the enforcement process was established in Germany in 2005.

The focus of the module is group class room work on real life accounting issues that were subject to the German enforcement process. Those accounting issues will include, but will not be limited to, the core subjects that FREP concentrates on in their work. The accounting issues will be worked on using the original texts of the standards and interpretations of the IASB. After group work, the solutions will be discussed in classroom.

Another part of the module will be made up by a real life enforcement case. Course participants will take on the role of either a representative of the company subject to the enforcement review by FREP, an enforcement advisor or of a FREP representative. The case study will include group work on a series of accounting issues as well as role plays.

The module finally includes group work on a seminar paper and a group presentation of the outcomes of the papers

Voraussetzungen Scheinerwerb

Voraussetzungen für den Scheinerwerb ist die erfolgreiche Anfertigung einer Seminararbeit im Team sowie die Präsentation der Ergebnisse der Arbeit.