The goal of this seminar is to explore advanced topics in accounting. The organization of the course is twofold. The first 4 sessions (4 hours each) will be held be Prof. Böckem. In the first session (April 14, 2025), she will provide an overview of main areas of interest in IFRS financial statements. From the list of topics, participants shall choose and prepare an assignment. Participants have to settle for a topic of choice until April 25 2025 and inform Prof. Böckem accordingly. The assignment have to be submitted until May 30 2025.
In sessions 2-4 (April 28, May 5, May 12 2025; 4 hours each), Prof. Böckem will elaborate on IFRS requirements regarding group accounting. We will mainly explore the group and control definition under IFRS 10 based on several case studies. Furthermore, IFRS 11 and 12 as well as IAS 28 on equity accounting are presented. As classroom material is derived from real life situations, students will likewise gain experience in IFRSs application. Furthermore, students will extend their understanding of the institutional details of financial accounting by discussing current advanced topics of practical interest in the area of financial accounting and auditing and gain theoretical insights into the economic perspectives of accounting.
The final sessions of the course (June 16, June 23, June 30 2025) are reserved for participant’s presentation.
Min number of students: 8
Max. number of participants: 20
The registration for the seminar takes place in the first session on April 14, 2025
StO/PO MA 2016: 6 LP, Modul: ""Advanced Topics and Cases in Accounting"
StO/PO MEMS 2016: 6 LP, Modul: "Advanced Topics and Cases in Accounting", Major: Accounting and Finance
(Portfolio) Participants shall choose and prepare an assignment for a topic of choice. There will be not topic outlines provided. Participants can pick a topic of personal interest and choose how to present the issue. The written assignment shall comprise 10 pages. The written assignments account for 50% of the total grade. At the end of the seminar, the students also have to present their work. 25% of the grade will be derived from active, oral participation in the first four sessions of the course; active participation includes getting involved in discussions, answering questions, adressing questions in case issues remain unclear. Participation shall be oral, in limited circumstances there is room for researching real life cases as a homework. The final grade will be given/will be awarded for the portfolio of the assignments including the final presentation and active, oral participation in the first 4 sessions of the course.
Die Veranstaltung wurde 6 mal im Vorlesungsverzeichnis SoSe 2025 gefunden:
