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Special questions of accounting ( policy ) according to international standards. The existing knowledge should be deepened and expanded through current and special content (such as revenue recognition according to IFRS 15, leasing according to IFRS 16) and also through case studies.

The theoretical and practical knowledge already acquired in the area of international accounting should be deepened and expanded. In the context of complex case studies, the students should apply the content taught beyond the individual case, identify, analyze and evaluate problems. In addition, the students should use comprehensive case studies to bring together and consolidate what they have learned so far. One focus here is also on developing approaches in a team and presenting proposed solutions. The students should compare the various proposals in the presentation of the results and make recommendations for action.

After completing the module, the students will be able to: 1. confidently depict even more complex issues in accordance with international accounting standards 2. evaluate problem areas and questions of accounting for individual financial statements in accordance with IFRS 3. appropriately present the effects of accounting in accordance with international standards and present the resulting consequences in recommendations for action
Participation requirements

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