International Accounting

Course contents

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

Department

Master's program International Business & Law