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 reveiled 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 Spring and Fall.

Spring 2019  ›  Bachelor of Science  ›  Bachelor of Science - 4th Semester  ›  International Accounting

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

Course Code:
ACCT412
Lecturers:
Prof. Dr. Edgar Löw
Course Type:
BSc Course
Week Hours:
2,0
Term:
Spring 2019
Language:
Englisch
Credits:
3.0
(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.)
This module provides an understanding of the capital market communications of internationally active and publicly traded firms and introduces you to the accounting rules applied by publicly-listed firms in more than 100 countries worldwide.

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.
Date
Time
Wednesday, 13/03/2019
08:00 AM till 11:15 AM
Monday, 18/03/2019
08:00 AM till 11:15 AM
Monday, 01/04/2019
08:00 AM till 11:15 AM
Tuesday, 02/04/2019
08:00 AM till 11:15 AM
Monday, 08/04/2019
08:00 AM till 11:15 AM
Monday, 15/04/2019
08:00 AM till 11:15 AM
Accounting theory, Valuation, Agency theory
English:
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





Secondary literature:

Announced in class
Lecture with hands-on examples and case studies.
70% case study write-up;
20% individual presentation of case study + participation in discussion of other group presentations;
10% peer evaluation sheet evaluating (confidentially) your group members
International Accounting (Internationale Rechnungslegung; Semester 4) Foundations of Financial Accounting (Grundlagen des Externen Rechnungswesens; Semester 1) Financial Statements (Jahresabschluss; Semester 1) Financial Statement Analysis (Jahresabschlussanalyse; Semester 2)
90