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International Consolidated Financial Reporting

Module name (EN):
Name of module in study programme. It should be precise and clear.
International Consolidated Financial Reporting
Degree programme:
Study Programme with validity of corresponding study regulations containing this module.
Management Sciences, Master, ASPO 01.10.2018
Module code: DFMM-MARPF-140
Hours per semester week / Teaching method:
The count of hours per week is a combination of lecture (V for German Vorlesung), exercise (U for Übung), practice (P) oder project (PA). For example a course of the form 2V+2U has 2 hours of lecture and 2 hours of exercise per week.
4V (4 hours per week)
ECTS credits:
European Credit Transfer System. Points for successful completion of a course. Each ECTS point represents a workload of 30 hours.
6
Semester: 1
Mandatory course: no
Language of instruction:
German
Assessment:
Written exam (120 minutes / can be repeated semesterly)

[updated 05.12.2019]
Applicability / Curricular relevance:
All study programs (with year of the version of study regulations) containing the course.

DFMM-MARPF-140 Management Sciences, Master, ASPO 01.10.2018 , semester 1, optional course
MRPF-240 (P420-0324) Accounting and Finance, Master, ASPO 01.10.2012 , semester 2, mandatory course
MARPF-140 (P420-0324) Accounting and Finance, Master, ASPO 01.10.2017 , semester 1, mandatory course
Workload:
Workload of student for successfully completing the course. Each ECTS credit represents 30 working hours. These are the combined effort of face-to-face time, post-processing the subject of the lecture, exercises and preparation for the exam.

The total workload is distributed on the semester (01.04.-30.09. during the summer term, 01.10.-31.03. during the winter term).
60 class hours (= 45 clock hours) over a 15-week period.
The total student study time is 180 hours (equivalent to 6 ECTS credits).
There are therefore 135 hours available for class preparation and follow-up work and exam preparation.
Recommended prerequisites (modules):
None.
Recommended as prerequisite for:
Module coordinator:
Prof. Dr. Jochen Pilhofer
Lecturer: Prof. Dr. Jochen Pilhofer

[updated 17.08.2020]
Learning outcomes:
After successfully completing this module, students will:
- have a comprehensive understanding of the main features of consolidated accounting and, as a result, in-depth knowledge of consolidated accounting in an international accounting environment;
- be able to independently prepare and analyze consolidated financial statements in accordance with International Financial Reporting Standards (IFRS);
 
 
- be familiar with the most important consolidation techniques and methods and be able to apply them to practical problems;
 
 
- be able to fully assess the scope for design and discretion in terms of balance sheet policy with regard to the net assets, financial position and operating results;
 
- be able to explain the differences to the corresponding provisions of German accounting law (HGB standards and supplementary DRS standards);
 
 
- be able to apply their knowledge to practice-oriented questions, e.g. in the form of exercises and case studies.
 
I. Principles of consolidated accounting


[updated 05.12.2019]
Module content:
 
   a. Conceptual and legal foundations
   b. Obligation to prepare consolidated financial statements
   c. Differentiating the scope of consolidation
II. Deferred taxes
III. Preparatory measures prior to consolidation
IV. Full consolidation
   a. Capital consolidation
   b. Debt consolidation
   c. Elimination of intercompany profit/loss
   d. Expense and income consolidation
V. Equity method/proportional consolidation method
VI. (Other) components of a consolidated financial statement

[updated 05.12.2019]
Teaching methods/Media:
Lecture and tutorial

[updated 05.12.2019]
Recommended or required reading:
Küting/Weber: Der Konzernabschluss, Stuttgart, latest edition.
Baetge/Kirsch/Thiele: Konzernbilanzen, Düsseldorf, latest edition.
Gräfer/Scheld: Grundzüge der Konzernrechnungslegung, Berlin, latest edition.
Coenenberg et al.: Jahresabschluss- und Jahresabschlussanalyse, Stuttgart, latest edition.
Steiner/Orth/Schwarzmann: Konzernrechnungslegung nach HGB und IFRS, Stuttgart, latest edition.
Hommel/Wüstemann: Konzernbilanzierung case by case, Heidelberg. latest edition.


[updated 05.12.2019]
 
[Mon Dec 23 13:05:19 CET 2024, CKEY=rik, BKEY=dms3, CID=DFMM-MARPF-140, LANGUAGE=en, DATE=23.12.2024]