PWF: International Accounting Standards
Studiengänge
Bachelorstudiengang Betriebswirtschaftslehre (BSc BWL 21)
(01.09.2021)
Lernergebnisse
Die Studierenden...
Fachkompetenz
- name the basic objectives, principles and areas of application of the International Financial Reporting Standards
- describe the central components of IFRS financial statements and explain their function in external financial reporting
- explain the key recognition, measurement and presentation principles under IFRS
- explain selected IFRS standards and their relevance for typical accounting and measurement issues
- solve simple practice-oriented tasks in international accounting based on IFRS
- identify differences between national accounting rules and international accounting under IFRS
- assess the effects of selected accounting decisions on a company's financial position, financial performance and results of operations
Methodenkompetenz
- apply basic IFRS accounting methods to specific business transactions
- analyse simple case studies and exercises relating to selected IFRS topics
- structure accounting-related problems and derive appropriate accounting treatments
- interpret selected components of IFRS financial statements with regard to their information content and relevance
- compare alternative recognition and measurement options and justify their selection based on professional criteria
- transfer theoretical concepts of international accounting to practice-oriented tasks
Sozialkompetenz
- work constructively in groups when solving case studies and exercises
- discuss different approaches to accounting issues in an objective and goal-oriented manner
- listen attentively to the contributions of fellow students and integrate different perspectives into joint work
- present and justify their results clearly in plenary sessions or small groups
- take responsibility for jointly working on exercises and support other group members with technical questions- prepare for and follow up on course content independently
- reflect on their individual learning progress in dealing with IFRS concepts and IFRS application cases
- identify their own strengths and weaknesses when working on accounting-related tasks
- develop a careful and structured working style when analysing accounting issues
- take responsibility for continuously working on exercises and case studies
Selbstkompetenz
- prepare for and follow up on course content independently
- reflect on their individual learning progress in dealing with IFRS concepts and IFRS application cases
- identify their own strengths and weaknesses when working on accounting-related tasks
- develop a careful and structured working style when analysing accounting issues
- take responsibility for continuously working on exercises and case studies
Technologiekompetenz
- use spreadsheet software to process and document simple accounting tasks
- use databases and online resources relating to IFRS and international accounting
- use digital learning platforms to work on and submit exercises
- use AI tools to support research, structuring and reflection on subject-specific content
