IFRS and Consolidated Financial Statements
- Faculty
Faculty of Business Management and Social Sciences
- Version
Version 1 of 03.02.2025.
- Module identifier
22B1763
- Module level
Bachelor
- Language of instruction
German
- ECTS credit points and grading
5.0
- Module frequency
winter and summer term
- Duration
1 semester
- Overall workload
The total workload for the module is 150 hours (see also "ECTS credit points and grading").
- Teaching and learning methods
Lecturer based learning Workload hours Type of teaching Media implementation Concretization 45 Lecture Presence - Lecturer independent learning Workload hours Type of teaching Media implementation Concretization 105 Preparation/follow-up for course work -
- Graded examination
- Written examination or
- Homework / Assignment
- Literature
- Gesetze, Standards zur Rechnungslegung
- Lehrbücher (jeweils in neuester Auflage):
- Buchholz: Internationale Rechnungslegung
- Kirsch: Einführung in die internationle Rechnungslegung nach IFRS
- Pellens u.a.: Internationale Rechnungslegung
- KPMG: IFRS visuell
- Gr?fer/Scheld: Grundzüge der Konzernrechnungslegung
- Br?sel: Grundwissen Konzernrechnungslegung
- Baetge u.a.: Konzernbilanzen
- Steiner/Orth/Schwarzmann: Konzernrechnungslegung nach HGB und IFRS
- Applicability in study programs
- Business Law (Bachelor)
- Business Law, LL.B.
- International Business and Management
- International Business and Management, B.A.
- Business Management in the Health Sector
- Business Management in the Health Sector, B.A.
- Business Administration and Management
- Business Administration and Management, B.A.
- Person responsible for the module
- Wiechers, Elmar
- Teachers
- Wiechers, Elmar