Program Overview

International Accounting II

Lecture dates

The lecture dates for International Accounting II are as follows:

• Friday, April 25, 2025, 8:00 a.m. to 12:00 p.m., lecture
• Friday, May 9th, 2025, 8:00 a.m. to 12:00 p.m., lecture
• Friday, May 16, 2025, 8:00 a.m. to 12:00 p.m., lecture
• Friday, May 23, 2025, 8:00 a.m. to 12:00 p.m., lecture
• Friday, June 13, 2025, 8:00 a.m. to 12:00 p.m., lecture
• Friday, June 20, 2025, 8:00 a.m. to 12:00 p.m., self-study
• Friday, June 27, 2025, 8:00 a.m. to 12:00 p.m., self-study
• Friday, July 4th, 2025, 8:00 a.m. to 12:00 p.m., question time
• Friday, July 18, 2025, 8:00 a.m. to 12:00 p.m., alternative date
• Friday, July 25th, 2025, 8:00 a.m. to 12:00 p.m., alternative date

Content

The course content includes:

• Consolidated financial statements
  • From individual financial statements to consolidated financial statements
  • scope of consolidation
  • Consolidation schemes
  • Essential content of IFRS 3
• Cash flow statement
• Segment reporting
• Pension provisions according to IAS 19
• Major international organizations
• Financial instruments
• IFRS Update (news from the field of international accounting)

Exam in the first examination period

• The exam will be held on Wednesday, August 13, 2025, from 2:00 p.m. to 4:00 p.m.
• Participation requirements: Please refer to the exam guidelines for details. -Important notes:
  • Tools allowed during the exam include document-proof writing utensils, a non-programmable calculator, and a ruler.
  • Electronic dictionaries are not permitted.
  • Please bring your student ID to the exam.

Exam in the second examination period

• The exam will be held on Friday, October 17, 2025, from 12:00 to 2:00 p.m.
• Participation requirements: Please refer to the exam guidelines for details. -Important notes:
  • Tools allowed during the exam include document-proof writing utensils, a non-programmable calculator, and a ruler.
  • Electronic dictionaries are not permitted.
  • Please bring your student ID to the exam.

General information

• Module: International Accounting II
• Dates: Fridays, 8:00 a.m. to 12:00 p.m., Heho 18/E60
• The script and additional materials will be made available on the Moodle platform.