Technische Hochschule Deggendorf • International Management
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Kurse International Management @ Technische Hochschule Deggendorf
Notizen für die Kurse von International Management der Technische Hochschule Deggendorf
Aktuellste Notizen und Zusammenfassungen Technische Hochschule Deggendorf • International Management
What happens when there is a change in accounting policies? What do we have to do with our financial statements? What if we make errors and recognise it in a period later?
What is an asset held for sale? What are the differences between PPE (property, plant and equipment) and non-current assets held for sale? How do we recognize and measure assets held for sale? How do we presents the sale of assets held for sale in the financial statements? What are disposal groups and discontinued operations?
What is impairment of assets and why do we need it? What is a cash generating unit (CGU)? What is the recoverable amount and how do we calculate it? How do we present impairment losses or gains in the financial statements?
Explanation of intangible assets, what they are and what goodwill is
How do we write down PPE in our financials statements, how do we recognise it, how do we calculate depreciation, etc.
Short explanation of the differences between IFRS, IAS, and US-GAAP
Measuring risk and measuring the losses and gains of investments
Basic formulas to calculate the time value of money 
And explaining cash flows
This document summarises and explains the most important ratios to do a financial analysis