International Accounting II
level of course unit
2. Study cycle, Master
Learning outcomes of course unit
The students are able to:
• expand financial knowledge of international accounting in accordance with IFRS and apply it to issues relating to fixed assets, liabilities and equity, in particular share and bond issues or purchases.
• prepare and interpret more complex financial statements (including the cash flow statement)
• compare companies from the point of view of profitability.
• Analyze practical cases.
prerequisites and co-requisites
Course: International Accounting I
• Extension of the basic principles of international accounting in accordance with IFRS and extended application to issues relating to fixed assets, liabilities and equity - in particular share and bond issues or purchases.
• A cash flow statement in accordance with IFRS is also prepared as part of the preparation of more complex annual financial statements.
• Finally, the general idea of consolidating the annual financial statements of affiliated companies is presented and applied to individual questions.
• Analysis of practical cases.
recommended or required reading
• Harrison, Walter T.; Horngren, Charles T.; Thomas, C. William & Tietz, Wendy M.: Financial Accounting. Pearson (latest international edition)
• Accessing the IFRS Standards via http://www.ifrs.org/IFRSs/Pages /IFRS.aspx and technical summaries through http://www.ifrs.org/IFRSs/Pages/Technical-summaries.aspx
assessment methods and criteria
language of instruction
number of ECTS credits allocated
eLearning quota in percent
planned learning activities and teaching methods
semester/trimester when the course unit is delivered
name of lecturer(s)
Prof. (FH) Dr. Peter Dietrich
course unit code
type of course unit
mode of delivery