Participants know classical and alternative financial accounting theories as well as measurement approaches in empirical accounting research. Based on this knowledge they are able to assess contemporary and practical issues in financial accounting and standard setting as well as to develop appropriate solutions for these issues. Moreover, the students are familiar with possibilities for the practical application of measurement approaches in context of the automated evaluation of accounting information.
The students are familiar with selected papers in well-known scientific journals in the area of accounting. They understand common approaches and methods to problems in accounting. They are able to apply these approaches in their own research. Students know the historical background and evolution of current accounting theories. Students are also aware of alternative concepts and views so that they can take their own critical view on the papers discussed.
Students expand their knowledge and methodological expertise in the field of corporate reporting, they acquire detailed knowledge on the reporting of material balance sheet items in accordance with IFRS and German GAAP. In addition, students are able to apply accounting and valuation principles on case studies as well as to assess the quality of corporate reporting, regarding both individual and consolidated financial statements as well as in the notes and management reports. Participants are able to discuss and solve new and unfamiliar financial reporting issues.
- File name: Formvorschriften__Stand_Oct_2017_.pdfLast update: 03.10.2018