International Accounting
Lehrinhalte
  • scope of application of international accounting (mandatory / voluntary)
    project steps for introducing international accounting
    selected IFRS / IAS standards
    SIC interpretation guidelines
    US-GAAP
    analysis of essential differences between national and international accounting
    valuation principles
    tangible assets
    realization of profits
    deferred taxes
    provisions
    special valuation issues (intangible assets, leases, impairment test)
    practical exercise: preparing an annual financial statement in accordance with international accounting rules
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