IFRS Reporting and Capital Markets

Language: English

Time: Each summer term, 1st block

Course summary:

Key element of the lecture is the analysis of relevant IFRS standards against the background of their informational impact on the capital market. Therefore, we will shortly discuss the internationalization of accounting, the relevance of IFRS in this context and the effect of internationalization and IFRS on capital markets. After this introduction we will touch important aspects of accounting – e.g. revenue recognition, recognition and measurement of assets or financial instruments. We will also have an insight into the basics of group accounting. All accounting topics discussed will be analysed with respect to their capital market relevance. We will illustrate the effects using current accounting practices of multinational entities, go into major findings in research concerning the link between accounting and capital markets’ effects and apply the knowledge in case studies discussed and solved in tutorials.

Grading:

T-Module: Your achievement in the final exam (75%), in the written group work as well as the group presentation (25%) will make up your mark for the overall module.

G-Module: Your achievement in the final exam will make up your mark for the overall module.