5441337301

Bachelorof Arts in Business Administration Majors (Sixth and Seventh Semester)

Munich Universityof Applied Sciences Winter Semester 2010/11

MODULE NO.:	172
TITLE:	International Accounting
MODULE TYPE: LANGUAGE OF INSTRUCTION:	Compulsory German
TEACHING METHODS:	Seminar
SEMESTER:	7. Semester
CHW:	4
ECTS-CREDITS	5
FREOUENCY:	Weekly
RESPONSIBILITY FOR THE COURSE:	Prof. Dr. Schwarzmann, Prof. Dr. Rodt
LECTURER:	Prof. Dr. Schwarzmann, Prof. Dr. Rodt
CORRESPONDING COURSES:	171	PREREOUISITES:	Accounting and annual balance sheet
ASSESSMENT METHOD:	WE	STUDY AIDS TO BE USED IN EXAMS:	Standards, Legał text
OBJECTIVES:	Students are able to:
	• Interpret and analyse annual accounts and Consolidated accounts along national and international accountinq principles
CONTENT:	•    Principles of international accounting •    International regulations for balancing (comparison to commercial law) (Assets; lnventory; Receivables; Securities; Deferred taxes; Equity; Accruals; Liabilities) •    International regulations for profits and loss accounting •    Analysis of annual accounts along national and international norms
	• Principles of Consolidated financial statements
	o Economic and law basis o Basis of consolidation o Unification of annual accounts
	o Currency translation o Organisation of annual Consolidated financial statement, software
	support • Methods and technigues for annual Consolidated financial statements
	o Capital consolidation o Debt consolidation o Elimination of successful interim results
	o Cost and eamings consolidation o Deferred tax accrual and deferral
	• Annual report, notes and additional calculations (cash flow statement, segment information, statement of chanqes in the shareholders equity)
RECOMMENDED	Baetge, J./Kirsch, H.-J./Thiele, S.: Konzernbilanzen, aktuelle Auflage, Dusseldorf.
LITERATURĘ:	Baetge, J./Kirsch, H.-J./Thiele, S. (Hrsg.): Ubungsbuch Konzernbilanzen, aktuelle Auflage, Dusseldorf. Buchholz, R.: Internationale Rechnungslegung, aktuelle Auflage, Berlin. Bruns, C. (Hrsg.): Falle mit Lósungen zur Bilanzierung nach IAS und US-GAAP, aktuelle Auflage, Herne/Berlin. Coenenberg, A. G.: Jahresabschluss und Jahresabschlussanalyse, aktuelle Auflage, Stuttgart. Kirsch, H.: Einfuhrung in die internationale Rechnungslegung nach IAS/IFRS, aktuelle Auflage, Herne/Berlin.