Aspekte internationaler Bilanzierung I

Key Info

Basic Information

Bachelor Business Administration
Course Type:
Winter term
Entire semester
Course Units:
Compulsory Attendance:


  • Dr. phil. Heinz Viethen

Die folgenden Informationen stellen ein unverbindliches Informationsangebot dar und beziehen sich auf die Prüfungsordnung BSBWL/10, SBPO 4. Änderungsordnung zum WS 2018/19 (24.10.2018) für den Studiengang Bachelor Betriebswirtschaftslehre. Rechtlich verbindliche Informationen entnehmen Sie bitte der offiziellen Veröffentlichung der Prüfungsordnung.


The purpose of this course is to provide a deeper understanding of the accounting regulations of the International Accounting Standards Board (IASB). With the background of the aims and the Framework of the IASB, the presentation and discussion of selected Standards (IFRS and IAS) are at the center, with a focus on supporting the understanding of the contents of the Standards and their practical application by requiring the students to develop their own solutions to selected accounting cases. Particular emphasis will be on those regulations, which are significantly at variance with German accounting laws.


The specific Standards to be dealt with in the course will be announced before the beginning of the semester.
After successfully attending the course, students should be able to
(1) describe the aims and contents of the Standards dealt with,
(2) understand and describe the specific advantages and disadvantages of specific regulations as regards the preparation and the information content of financial reports,
(3) apply the international regulations to specific cases in point.

The course enables students to acquire the following competencies:

• Knowledge of and ability to apply business methods and theories
• Critical thinking in basic business contexts
• Communication abilities to present solutions for business problems of limited scope
• Social and ethical behavior
• Quantitative orientation


Siehe Voraussetzungen (DE)


Examination (100%, graded, 60min.) The completion of the course requires the successful participation in a written exam (100%, graded, 60 minutes).
Besides, it is possible – under certain circumstances to give a lecture which will be charged for the examination as follows/Module Component: Giving a lecture is considered as passed if a predefined accounting case is presented as a lecture as part of the course or as a paper; if the lecture is passed, the grade of the regular examination can be improved by 0,3 or 0,4 grade points, respectively. However, this improvement is only possible if the regular examination is passed with 4,0 or better without the improvement.

Further Information

No information available in English at the moment.


The Standards of the IASB dealt with in the respective course: Reading
the original English version definitely is preferable to referring to
any one of the translated versions.