1. Course overview, the purpose of financial reporting, regulatory environment; Conceptual framework...

2. Accounting policies, estimates, and errors; events after the reporting period

3. Non-current assets (PPE) and related issues

4. Intangibles and impairment; provisions and contingencies

5. Inventory and revenue recognitiion (part 1)

6. Revenue (part 2) and leases

7. Midterm exam (in-class, pen-and-paper exam) covers all contents from week 1 to week 6

8. Financial instruments (intro) and statement of cash flows (core techniques)

9. Midterm break

10. Income taxes and foreign currency transactions

11. Reporting financial and non-financial performance

12. Preparation of single-entity financial statements (integrated)

13. group accounts (part 1) – business combinations and basics of consolidation

14. Group accounts (part 2) and intepretation and analysis (capstone)

15. Final exam (in-class, pen-and-paper exam, closed book, 1-sided handwritten cheat sheet) covers a...