Course Schedule

Veranstaltungen von Birger Raasch


Lehrveranstaltungen

Financial-, Sustainability- & Integrated Reporting (Vorlesung)

Dozent/in: Maximilian Focke, Birger Raasch

Termin:
 wöchentlich | Donnerstag | 10:15 - 11:45 | 10.04.2025 - 11.07.2025 | C HS 2
Einzeltermin | Di, 22.04.2025, 16:15 - Di, 22.04.2025, 17:45 | C HS 1

Inhalt: 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 Accounting - Exercise (Übung)

Dozent/in: Maximilian Focke, N. N., Birger Raasch

Termin:
 wöchentlich | Dienstag | 16:15 - 17:45 | 27.05.2025 - 11.07.2025 | C HS 1

Inhalt: 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