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Financial accounting 2


Aims of the course

Competences of measuring financial instruments
Preparation of consolidated accounts
Knowledge of deferred taxes
Understanding of earnings management
Ethical behavior in accounting

Course syllabus

Classification and measurement of financial instruments
Concept of fair value
Hierarchy of fair value measurement
Valuation models
Concept of valuation at amortized costs
Impairment of financial instruments
Equity method
Comprehensive income statement
Acquisition method
Deferred taxes
Discretion in financial reporting
Earnings management
Capital markets and accounting
Ethics in accounting

Course director(s)

  • Office Hours
  • Tuesday at 13:00 in RZ-204
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