Seminar: International Accounting Seminar (Bachelor) - Details
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Lehrveranstaltung wird in Präsenz abgehalten.

General information

Course name Seminar: International Accounting Seminar (Bachelor)
Semester SS 2022
Current number of participants 23
expected number of participants 24
Home institute Prof. Dr. Wolfgang Schultze - Wirtschaftsprüfung und Controlling
Courses type Seminar in category Teaching
Pre-requisites Bilanzierung I
Online/Digitale Veranstaltung Veranstaltung wird in Präsenz 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 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. Please submit your application via the ONLINE APPLICATION TOOL on the following website: https://www.uni-augsburg.de/de/fakultaet/wiwi/prof/bwl/schultze/lehre/seminare/sommersemester-international-accounting-seminar-bachelor/

The application period starts on April 4th, 2022 (12:00 am) and is possible until April 27th, 2022 (12:00 am). Students will be notified about acceptance via email.

Please submit the following documents:
- Personal statement including motivation and accounting related knowledge (max. 1 page DIN A4) (either in English or German language)
- 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.



Introductory session: 28. 04. 2022, 10:00 (Room J 1207, Wiwi-Fakultät, Universität Augsburg)

Submission of student presentations: tbd (12:00 am)

Seminar at the KPMG office in Munich (4 days):
Monday 23.05.2022
Tuesday 24.05.2022
Monday 30.05.2022
Tuesday 31.05.2022

Submission of group papers: 04.07.2022 (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 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.