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International Business Administration

Case study seminar: Enforcement of IFRS Financial Reporting (R-Module, wird nicht mehr angeboten)

Prüfungsnummer: 6626

Semester: from 1st semester

Dauer des Moduls: One semester

Art des Moduls (Pflicht, Wahl, etc.): Elective

Häufigkeit des Angebots des Moduls: Each winter semester (last time in winter semester 2017/2018)

Zugangsvoraussetzungen: Fundierte Kenntnisse der Rechnungslegung nach IFRS. Die Teilnehmerzahl ist auf 24 begrenzt. Bitte senden Sie bis zum 9. Oktober 2017 eine Email mit aktuellem Notenauszug an accounting@europa-uni.de. Bitte geben Sie an, ob Sie die Seminararbeit in deutscher oder englischer Sprache anfertigen möchten.

Verwendbarkeit des Moduls für andere Studiengänge:
Obligatory or elective in other study programmes. For further information check regulations of the study programme.

Modulverantwortlicher/Modulverantwortliche: Prof. Dr. Sonja Wüstemann

Name der/des Hochschullehrer/s: Dr. Oliver Beyhs

Lehrsprache: Deutsch

Zahl der zugeteilten ECTS-Credits: 6

Gesamtworkload und ihre Zusammensetzung (z.B. Selbststudium + Kontaktzeit):
Contact time (Lecture, tutorial etc.): 60 h; self-study: 120 h

Lehrveranstaltungsstunden (LVS): 4

Art der Prüfung/ Voraussetzung für die Vergabe von Leistungspunkten:
R-Modul (neue Prüfungsordnung):  Erfolgreiche Anfertigung einer Seminararbeit im Team von 3 bis 4 Studierenden sowie Präsentation der Ergebnisse der Arbeit; Studenten nach der alten Studienordnung schreiben bitte eine E-Mail an accounting@europa-uni.de. Die Veranstaltung erfolgt in deutscher Sprache, die Seminararbeit ist in deutscher oder in englischer Sprache anzufertigen.

Gewichtung der Note in der Gesamtnote: Please check regulations of the study programme

Qualifikationsziele des Moduls:
The module aims at making students familiar with the objectives and procedures of the enforcement process of financial reporting in Germany, carried out by the Financial Reporting Enforcement Panel (FREP). Moreover, the students will gain insights into selected accounting issues dealt with within the German enforcement process. By the end of the module students should
- have an understanding of the German enforcement process of financial reporting performed by FREP, 
- understand the different roles, challenges and strategies of the players involved in the enforcement process
- know how to approach complex IFRS accounting issues and the method how to resolve them,
- have deepened their knowledge about certain areas of accounting by resolving specific real life accounting cases

Inhalte des Moduls:

  • 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.

Lehr- und Lernmethoden des Moduls:
Lecture, exercises, case studies, role play and seminar paper

Besonderes (z.B. Online-Anteil, Praxisbesuch, Gastvorträge, etc.):
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.

Literatur (Pflichtlektüre/zusätzlich empfohlene Literatur):
Literaturhinweise werden in der Veranstaltung gegeben.

Weitere Informationen:
Registrierung in Moodle Viadrina erforderlich.