WIW12500 – Financial Instruments - Valuation and Accounting
Module
Financial Instruments - Valuation and Accounting
Financial Instruments - Valuation and Accounting |
Module number
WIW12500
Version: 1 |
Faculty
Business Administration
|
Level
Bachelor
|
Duration
1 Semester
|
Semester
Winter semester
|
Module supervisor
Prof. Dr. rer. oec. Guido Sopp |
Lecturer(s)
Prof. Dr. rer. oec. Guido Sopp |
Course language(s)
English |
ECTS credits
5.00 credits |
Workload
150 hours |
Courses
4.00 SCH (4.00 SCH Lecture with integrated exercise / seminar-lecture) |
Self-study time
90.00 hours |
Pre-examination(s)
None
|
Examination(s)
schriftliche Prüfungsleistung |
Media type
No information
|
Instruction content/structure
|
Qualification objectives
Students are introduced to the specifics of valuation and accounting of financial instruments. Focus is on the IFRS requirements. After completing the course, students are in the position to apply the IFRS 9 requirements on financial assets and liabilities. This covers the recognition and de-recognition requirements, classification and measurement, and hedge accounting. As regards valuation, students learn to estimate expected credit losses for financial assets and gain a basic understanding of how fair values of financial instruments need to be determined. |
Special admission requirements
keine |
Recommended prerequisites
No information
|
Continuation options
No information
|
Literature
|
Notes
No information
|
Assignment to curriculum
025 Betriebswirtschaftslehre - Bachelor 2022 Vollzeit 185 International Business - Bachelor 2022 Vollzeit 179 Wirtschaftsingenieurwesen - Diplom 2022 Vollzeit 025 Betriebswirtschaftslehre - Bachelor 2023 Vollzeit 185 International Business - Bachelor 2023 Vollzeit |