406150 VO Financial Reporting and Financial Statement Analysis
winter semester 2019/2020 | Last update: 13.11.2019 | Place course on memo list406150
VO Financial Reporting and Financial Statement Analysis
VO 2
4
Block
each semester
German
After completing this course, students are able to:
- explain the roles and addressees of financial accounting
- apply the principles of proper accounting (GoB), the specific rules for capitalisation and measurement according to the Austrian corporate code (UGB) and technical concepts in the preparation of financial statements.
- explain the structure of the balance sheet and the income statement.
- to critically reflect on the design of accounting rules and to justify and criticise the application of rules to specific cases.
- explain the role and basics of financial statement analysis and to apply them to examples.
Basics of financial accounting; balance sheet theories; principles of proper accounting; rules on capitalisation and measurement according to UGB; basic foundations of financial statement analysis and earnings management; calculation of ratios.
Interactive lecture with examples
written exam
Wagenhofer, A., Bilanzierung und Bilanzanalyse – Eine Einführung, Linde Verlag, 13. Auflage;
Bitzyk P., Steckel R., Der Jahresabschluss - Einzelabschluss nach dem UGB, Orac-Wirtschaftsskripten, LexisNexis, neueste Auflage 2019.
according to curriculum
Students are expected to possess knowledge of the basic ideas and concepts of accounting (according to Austrian commercial school level).
see dates
Group 0
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Date | Time | Location | ||
Mon 2019-11-18
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10.00 - 11.45 | Aula (Sowi) Aula (Sowi) | Barrier-free | |
Tue 2019-11-19
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14.00 - 15.45 | Aula (Sowi) Aula (Sowi) | Barrier-free | |
Tue 2019-11-26
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14.00 - 15.45 | Aula (Sowi) Aula (Sowi) | Barrier-free | |
Fri 2019-11-29
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12.00 - 13.45 | Aula (Sowi) Aula (Sowi) | Barrier-free | |
Tue 2019-12-03
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14.00 - 15.45 | Aula (Sowi) Aula (Sowi) | Barrier-free | |
Fri 2019-12-06
|
12.00 - 13.45 | Aula (Sowi) Aula (Sowi) | Barrier-free | |
Tue 2019-12-10
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14.00 - 15.45 | Aula (Sowi) Aula (Sowi) | Barrier-free | |
Fri 2019-12-13
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12.00 - 13.45 | Aula (Sowi) Aula (Sowi) | Barrier-free | |
Tue 2020-01-07
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14.00 - 15.45 | Aula (Sowi) Aula (Sowi) | Barrier-free | |
Fri 2020-01-10
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12.00 - 13.45 | HS 1 (Sowi) HS 1 (Sowi) | Barrier-free | |
Tue 2020-01-14
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14.00 - 15.45 | Aula (Sowi) Aula (Sowi) | Barrier-free | |
Fri 2020-01-17
|
12.00 - 13.45 | Aula (Sowi) Aula (Sowi) | Barrier-free | |
Tue 2020-01-21
|
14.00 - 15.45 | Aula (Sowi) Aula (Sowi) | Barrier-free | |
Fri 2020-01-24
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12.00 - 13.45 | Aula (Sowi) Aula (Sowi) | Barrier-free | |
Tue 2020-01-28
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14.00 - 15.45 | Aula (Sowi) Aula (Sowi) | Barrier-free | Ersatztermin |
Fri 2020-01-31
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12.00 - 13.45 | Aula (Sowi) Aula (Sowi) | Barrier-free | Ersatztermin |