Time: Each summer term, 1st block
This course is an introduction to the theory underlying IFRS as well as the basic basic principles of recognition and measurement. Accounting topics will be studied in detail, such as intangible assets, revenue recognition and provisions (non-financial liabilities). In the tutorials the accounting principles and rules will be applied to case studies.
Your achievement in the final exam will make up your mark for the overall module. Additional points can be collected by participating in a voluntary group work (incl. presentation). More information will be available on Moodle.