Aspects of International Accounting II


The purpose of this course is to provide a deeper understanding of the accounting regulations of the International Accounting Standards Board (IASB).

Learning objectives

The specific Standards to be dealt with in the course will be announced before the beginning of the semester. After successfully attending the course, the students should be able to:

  • Describe of the aims and contents of the Standards dealt with,
  • Understand and describe of the specific advantages and disadvantages of specific regulations as regards the preparation and the information content of financial reports,
  • Apply the international regulations to specific cases in point.


  • Presentation and discussion of selected Standards (IFRS and IAS) with the background of the aims and the Framework of the IASB
  • Understanding of the contents of the standards and their practical application
  • Particular emphasis on those regulations, which are at variance with German accounting laws

General Information

  • Admission prerequisites: Managerial Accounting & Bookkeeping (Accounting I) (compulsory); Financial Reporting (Accounting II) (which can be done in the same semester)
  • Frequency of offer: every winter semester
  • Scope of the course: 3 SWS
  • Examination modalities: written exam (60 minutes) or oral examination
  • Lecturer: H. W. Viethen