Accounting & Management Control 3 - Interactive curriculae of TU Ilmenau
The interactive curriculae provide information on the degree programmes offered by the TU Ilmenau.
Please refer to the respective study and examination rules and regulations for the legally binding curricula (Annex Curriculum).
You can find all details on planned lectures and classes in the course catalogue.
Please note that this page is no longer updated. All modules and study plans from PO version 2021 onwards (Bachelor and Master study programs) are now available on the Campus Portal.
| module properties Accounting & Management Control 3 in degree program Master Wirtschaftsingenieurwesen 2024 | |
|---|---|
| module number | 200798 |
| examination number | 2500555 |
| department | Department of Economic Sciences and Media |
| ID of group | 2521 (Accounting and Managerial Control) |
| module leader | Prof. Dr. Michael Grüning |
| term | summer term only |
| language | English |
| credit points | 5 |
| on-campus program (h) | 34 |
| self-study (h) | 116 |
| obligation | elective module |
| exam | written examination performance, 90 minutes |
| details of the certificate | written exam, 90 minutes |
| link to Moodle course | https://moodle.tu-ilmenau.de/course/view.php?id=2613 |
| teacher | |
| signup details for alternative examinations | |
| maximum number of participants | |
| previous knowledge and experience | Externes Rechnungswesen (Financial Accounting) |
| learning outcome | Students are able to solve selected recognition problems following IFRS and are familiar with basic principles of IFRS conform financial statement preparation. Students solve accounting case studies during the seminars and are able to evaluate their fellow students solutions following intensive classroom discussion and group work. Students consider criticism, comments and suggestions appropriately. |
| content | The course introduces and advances principles of international accounting following International Financial Reporting Standards (IFRS). It provides an overview on taxonomies and genesis of IFRS as well as instruments of IFRS financial statements. A major focus is on specific recognition and valuation regulations of tangible and intangible assets, impairment, inventory evaluation, production orders, revenue recognition, latent taxes and revenue uncertainty. Furthermore, enforcement of IFRS in Germany will be introduced. |
| media of instruction and technical requirements for education and examination in case of online participation | beamer, overhead transparencies, desk notes, charts, Powerpoint-presentations, lecture notes, case studies |
| literature / references | to be announced during lecture |
| evaluation of teaching | |