406150 VO Financial Reporting and Financial Statement Analysis
winter semester 2020/2021 | Last update: 27.01.2021 | 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, 14. Auflage;
Bitzyk P., Steckel R., Der Jahresabschluss - Einzelabschluss nach dem UGB, Orac-Wirtschaftsskripten, LexisNexis, 10. Auflage.
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