Online Course Guide of WHU –
Find all modules and courses of our degree programs.
Please use the filters below to select the term (spring or fall) as well as the respective program (BSc, MSc, MBA, Exchange, Doctoral) of your choice for an overview of all modules offered at WHU. The courses are listed under the modules. Please click on a module to see which courses are part of it. If you would like to find out more about a certain course, click on the name of the course to see detail information. The location of the lecture will be revealed after your course registration on myWHUstudies.
Spring term counts from January - August, fall term counts from September - December.
Important for Exchange Students: As the Full-Time and Part-Time MBA Programs utilize a modular course structure, the dates on which students begin and end the exchange are flexible. Please find here a chronological overview of the preliminary course offering for Fall and Spring.
Cases in International Accounting
Learning Outcomes - Understand the institutional and conceptual foundations of financial reporting under IFRS - Become familiar with most of the important accounting rules for publicly traded parent companies - Identify economic consequences and incentives in the context of applying these rules and managing earnings - Apply knowledge of the rules and incentives to analyze financial reporting choices and adjust the financials accordingly
(Please note that exchange students obtain a higher number of credits in the BSc-program at WHU than listed here. For further information please contact directly the International Relations Office.)
The course "Cases in International Accounting" is a case study seminar that starts where "International Accounting" left off. The course focuses on the IFRS provisions for specific financial reporting issues in the context of certain industries and real companies. After learning, in "International Accounting", about the most important IFRS issues facing companies and firms and auditors in practice, you will be working in teams to gain a closer and more detailed understanding of selected topics and their application problems, incentive effects, and earnings management potential in practice. Instead of "consuming" ready-made case studies with fixed solutions, you will be preparing your own case studies based on real or fictitious companies operating in specific industries and encountering specific financial reporting issues under IFRS.
Picker/Leo/Loftus/Wise/Clark/Alfredson, Applying International Financial Reporting Standards, 3. Aufl. 2012
Palepu/Healy/Bernard/Peek, Business Analysis and Valuation (IFRS edition), 3. Aufl., 2013
German: Pellens/Fülbier/Gassen/Sellhorn, Internationale Rechnungslegung, 8. Aufl., Stuttgart 2011
Announced in class
Form of examination
20% individual presentation of case study + participation in discussion of other group presentations;
10% peer evaluation sheet evaluating (confidentially) your group members