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Accounting for Financial Instruments


Accounting for Financial Instruments (Obligatory area B or C)


Lecturer: Martin Schmidt


Learning Objectives

This module conveys the necessary skills for the analysis and evaluation of the problems of the recognition of financial instruments. Emphasis is placed on the main features of the recognition of financial instruments as well as on the methods of problem solving of corresponding recognition questions in a national and international context. Against the background of the theoretical approach to financial accounting the relevant norms are reflected upon, taking into consideration empirical findings. After completing the module, the students will be able to solve selected problems regarding the recognition of financial instruments of medium and high complexity. They will have acquired the knowledge required for the systematic solution and appropriate assessment of new problems. The students will also be capable of evaluating the national and international norms taking into account the theoretical approaches to financial accounting and empirical considerations.


Accounting for financial instruments according to IFRS and national law (Handelsgesetzbuch, HGB): types of financial instruments and the main features of their pricing, recognition and measurement, hedge accounting, equity and debt instruments and their dissociation, audit of financial instruments, the connection between the recognition and measurement of financial instruments and theoretical approaches to financial accounting, theoretical approaches to distinguish equity and liabilities.





Forms of Teaching and Learning Classrooms Presence in Hours Forms of Active Participation Workload in Hours
Lecture, Tutorial 3 hours per week Discussion of selected issues, opinions on theses, discussion of tutorial assignment on the course content, woking on case studies Lecture attendance 30

Preparation and studying of subject matter 45

Tutorial attendance 15

Preparation before and after tutorial 30

Preparation and taking of exam 30


Language: German or English

Total workload: 150

Module duration: One semester

Module frequency: Every fall semester

Prerequisites: None. Enrollment for the “Advanced Financial Accounting” module or a similar course is however strongly recommended.