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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
Course type
BSc Course
Weekly Hours
2,0
ECTS
3.0
Term
HS 2023
Language
Englisch
Lecturers
Dr. Jan Dieter Fasshauer
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, in this course 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 prepare and analysis of your own case study based on real or fictitious companies operating in specific industries and encountering specific financial reporting issues. Furthermore a special focus will be given to an introduction into the relationship of financial reporting and the upcoming “non financial” reporting world. Overall the key learning objective of this course is not only to analyzing reporting issues from an analytical, empirical and practical perspective but also to develop and enhancing communication skills with regard to nowadays complexities in corporate reporting.
Date Time
Tuesday, 31.10.2023 15:30 - 18:45
Monday, 06.11.2023 08:00 - 11:15
Monday, 13.11.2023 08:00 - 11:15
Monday, 20.11.2023 08:00 - 11:15
Tuesday, 21.11.2023 16:30 - 19:45
Monday, 27.11.2023 08:00 - 11:15
Accounting theory, Valuation, Agency theory
Picker/Leo/Loftus/Wise/Clark/Alfredson, Applying International Financial Reporting Standards, 3. Aufl. 2012Palepu/Healy/Bernard/Peek, Business Analysis and Valuation (IFRS edition), 6. Aufl., 2022Pellens/Fülbier/Gassen/Sellhorn, Internationale Rechnungslegung, 11. Aufl., Stuttgart 2021 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)
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