Registration ends 07.4.2026 at 23:59 h

You will register automatically for this course if you register for one of the following courses:
Financial Accounting - Exercise I (Birger Raasch),
Financial Accounting - Exercise II (Birger Raasch)

http://https://www.leuphana.de/en/institutes/imaf/accounting-auditing-corporate-governance.html

You will learn about...

- Basics of financial accounting (e.g. relevance in business economics)
bookkeeping in a trading and industrial company (e.g. movements of goods, wages and salaries, material consumption)
- Main differences about the elements of the financial statement, recognition and assessment measures according to GCC and IFRS
- Main contents and differences between corporate sustainability reporting and integrated reporting from a European and global perspective

Financial, sustainability, and intgrated reporting are the key information instruments for shareholders and other stakeholders. The aim of this course is to introduce the financial statement of a listed company. We will concentrate on national accounting standards (German commercial law) and International Financial Reporting Standards (IFRS) by the International Accounting Standards Board (IASB). We also focus on sustainability reporting and integrated reporting (based on the future European and global reporting standards) as a main complement to traditional financial reporting.

Further information on teaching evaluation: https://www.leuphana.de/en/teaching/quality-management/feedback-instruments.html