After successful completion of the course, students are able to
IAS/IFRS Framework, Business Combinations, Finanicial Instruments, Accounting for Insurance Contracts, Insurance Liabilities (IFRS 4, IAS 19; US-GAAP)
The basic contents and concepts are presented by the head of the LVA and illustrated and discussed with the help of examples.
The performance is assessed by an examination at the end of the semester.See: https://fam.tuwien.ac.at/lehre/pr/