Seminar: International Accounting Seminar (Bachelor) - Details
You are not logged into Stud.IP.
Lehrveranstaltung wird online/digital abgehalten.

General information

Semester SS 2021
Current number of participants 8
expected number of participants 24
Home institute Prof. Dr. Wolfgang Schultze - Wirtschaftsprüfung und Controlling
Courses type Seminar in category Teaching
Pre-requisites Participants are advised to attend the lectures "Bilanzierung I", "Bilanzierung II" and "Bilanzierung III" beforehand.
Online/Digitale Veranstaltung Veranstaltung wird online/digital abgehalten.
Hauptunterrichtssprache englisch
Weitere Unterrichtssprache(n) deutsch
Literaturhinweise Coenenberg, A. G./Haller, A./Schultze, W. (2018): Jahresabschluss und Jahresabschlussanalyse, 25. Auflage, Stuttgart 2018.

Kieso, D. E./Weygandt, J. J./Warfield, T. D. (2012): Intermediate Accounting, 14. Auflage, New York u.a. 2012.

Kieso, D. E./Weygandt, J. J./Warfield, T. D. (2010): Intermediate Accounting: International Financial Reporting Edition, New York u.a. 2010.

KPMG (Hrsg.) (2006): Rechnungslegung nach US-amerikanischen Grundsätzen, 4. Auflage, Düsseldorf 2006.

Pellens, B./Fülbier, R. U./Gassen, J./Sellhorn, T. (2014): Internationale Rechnungslegung, 9. Auflage, Stuttgart 2014.

Further information on accounting standards and standard setting projects can be found on www.ifrs.org and www.fasb.org.
Miscellanea In summer semester 2021, the seminar will take place online.

Attendance is compulsory for all dates!
Furthermore students are required to attend the PCA guest lectures. Every student is allowed to miss two of the six PCA lectures without an excuse. For further information and dates see here: https://www.uni-augsburg.de/de/fakultaet/wiwi/prof/bwl/schultze/pca/



The number of participants is limited. The application starts on March 22th, 2021 (12:00 am) and is possible until April 23th, 2021 (12:00 am). Students will be notified about acceptance via email.

Please submit the following documents via email to nadine.zbiegly@wiwi.uni-augsburg.de:
- Personal statement including motivation and accounting related knowledge (max. 1 page DIN A4) (either in English or German language)
- Completed application form (available on Digicampus: Lehrstuhl: Prof. Dr. Wolfgang Schultze - Wirtschaftsprüfung und Controlling -> Dateien -> Bachelorseminar International Accounting->Application Form)
- Current transcript of records (Studis-Auszug)

The available spots will be assigned considering the number and grades of courses at the department Schultze and the personal statement. Prior or parallel attendance of "Bilanzierung III" is recommended.



Introductory session: 26. 04.2021: 10:00-13:00h

Submission of student presentations: 11. 06. 2021 (12:00 am)

Seminar at the KPMG office in Munich (4 days) // ***in summer semester 2021 digital sessions***
16.06.2020: 09:00h - 17:00h
17.06.2020: 09:00h - 17:00h
23.06.2020: 09:00h - 17:00h
24.06.2020: 09:00h - 17:00h
Submission of group papers: 23.07.2021 (12:00 am)



The grade for the seminar is based on the following three components:
Group paper: 60%
Presentation: 25%
Participation: 15%
All components must be graded with at least a 4.0 to pass the seminar.

All accepted students will be registered in "STUDIS" automatically. Manual registration is not necessary.

The seminar is organized in cooperation with KPMG.


TRAVEL COSTS REIMBURSMENT *** not relevant in summer semester 2021 due to digital sessions***

Travel costs from Augsburg (Hochzoll) to Munich (RE/RB; 2nd class) will be covered by KPMG.
Submission of travel expenses statement (Please collect and hand in in a foil): XX.XX:XX (12:00 am) – Karola Altenbach (FW 2215)
Please send an electronic copy and additionally an anonymized copy of your group paper to your advisor.

Course location / Course dates


Module assignments


This seminar aims at developing and deepening knowledge and skills related to the International Financial Reporting Standards (IFRS). Students will understand mayor IFRS accounting and reporting issues and the IFRS regulatory environment, the standard setting process and recent projects.

In advance to the seminar, participants have to prepare a group paper. During the seminar at the KPMG office in Munich each group will present their paper. Following each presentation a professional from KPMG will hold an interactive workshop with exercises on the topic to deepen the understanding. The group papers/presentations can be written/held in English or in German. The workshops will be held in English.

Seminar topics:
• Leasing
• Financial Instruments
• Hedging/Derivatives
• Revenue Recognition
• Business Combinations
• Deferred Taxes
• Pensions
• Share-based Payment

Registration mode

After enrolment, participants will manually be selected.

Potential participants are given additional information before enroling to the course.

The enrolment is binding, participants cannot unsubscribe themselves.