Vorlesungsverzeichnis

Suchen Sie hier über ein Suchformular im Vorlesungsverzeichnis der Leuphana.

Start > Leuphana Bachelor (B.A./B.Eng./B.Sc./LL.B.) -> Major Betriebswirtschaftslehre (bis Studienbeginn WiSe 18/19) -> Externe Rechnungslegung I

Lehrveranstaltungen

Financial Accounting (BWL) (Übung)

Dozent/in: Maria Jaufmann, Ina Treptow, Patrick Velte

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

Financial Accounting (BWL) (Übung)

Dozent/in: Maria Jaufmann, Ina Treptow, Patrick Velte

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

Financial-, Sustainability- & Integrated Reporting (Vorlesung)

Dozent/in: Patrick Velte

Termin:
wöchentlich | Donnerstag | 08:15 - 09:45 | 04.04.2022 - 08.07.2022 | C HS 2
Einzeltermin | Fr, 20.05.2022, 12:15 - Fr, 20.05.2022, 13:45 | C HS 2

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 with regard to the elements of the financial statement, recognition and assessment measures according to GCC and IFRS - the economic need for sustainability reporting (also climate change reporting) and integrated reporting