406150 VO Financial Reporting and Financial Statement Analysis
winter semester 2023/2024 | Last update: 03.07.2024 | Place course on memo list406150
VO Financial Reporting and Financial Statement Analysis
VO 2
4
weekly
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
Grundlagenliteratur
- Egger/Bertl/Hirschler/Mittelbach-Hörmanseder (2019), Der Jahresabschluss nach dem UGB, Band 3, Jahresabschlussanalyse und Unternehmensplanung mit Kennzahlen https://www.lindedigital.at/#id:fb-jahresab-ugb-bd3-2018
- Wagenhofer (2019): Bilanzierung und Bilanzanalyse, 14. Auflage, Linde Verlag https://www.lindedigital.at/doc-id/fb-bilanzanalyse-14
- Egger/Samer/Bertl (2022): Der Jahresabschluss nach dem Unternehmensgesetzbuch, Band 1, Der Einzelabschluss – Erstellung, Prüfung, Veröffentlichung. Linde Verlag https://www.lindedigital.at/#id:fb-jahresab-ugb-bd1-2022
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 | ||
Fri 2023-11-10
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09.45 - 13.00 | Aula (Sowi) Aula (Sowi) | Barrier-free | |
Fri 2023-11-17
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09.45 - 13.00 | eLecture - online eLecture - online | ||
Tue 2023-11-21
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13.15 - 16.30 | Aula (Sowi) Aula (Sowi) | Barrier-free | |
Tue 2023-11-28
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13.15 - 16.30 | eLecture - online eLecture - online | ||
Tue 2023-12-05
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13.15 - 16.30 | Aula (Sowi) Aula (Sowi) | Barrier-free | |
Tue 2023-12-12
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13.15 - 16.30 | Aula (Sowi) Aula (Sowi) | Barrier-free | |
Tue 2024-01-09
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13.15 - 16.30 | Aula (Sowi) Aula (Sowi) | Barrier-free | |
Tue 2024-01-30
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13.15 - 16.30 | Aula (Sowi) Aula (Sowi) | Barrier-free |