The aim of the module is to deepen the financial accounting knowledge acquired in the Bachelor's degree program. The course deals with institutional and conceptual foundations of the International Financial Reporting Standards (IFRS). In particular, balance sheet items and aspects of IFRS conversion are highlighted.

The objective of the module is to impart expert knowledge regarding the IFRS in order to qualify the students to analyze accounting issues with particular practical significance.

After completion of the module, the students will be capable of examining complex IFRS accounting topics with the help of the IFRS as well as by using current and relevant literature.