Registration ends 07.4.2026 at 23:59 h

If your registration for this course is successful you will registered automatically for the course Financial-, Sustainability- & Integrated Reporting - V (Patrick Velte).

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

You will learn about...

- Bookkeeping in a trading and industrial company (e.g. movements of goods, wages and salaries, material consumption)
- Understanding the economic need for non financial reporting (CSR reporting and integrated reporting)
- Deriving and judging the internationalization of financial accounting
- Analyzing the institutional framework, functions and basic principles of “German commercial code” (GCC) and IFRS and of the elements of the financial statement
- Developing a systematic understanding for approaches to recognition and assessment of assets, liabilities, revenues and expenses according to GCC and IFRS

Financial and non-financial reporting is the key information instrument for the stakeholders. The aim of this course is to analyze a financial statement of a company to discuss selective elements of earnings management. 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 CSR reporting (GRI guidelines) and on integrated reporting (IIRC framework), which combines traditional financial and modern CSR accounting.

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