406150 VO Financial Reporting and Financial Statement Analysis

winter semester 2023/2024 | Last update: 03.07.2024 Place course on memo list
406150
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

 

 

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
Date Time Location
Fri 2023-11-10
09.45 - 13.00 Aula (Sowi) Aula (Sowi) Barrier-free
Fri 2023-11-17
09.45 - 13.00 eLecture - online eLecture - online
Tue 2023-11-21
13.15 - 16.30 Aula (Sowi) Aula (Sowi) Barrier-free
Tue 2023-11-28
13.15 - 16.30 eLecture - online eLecture - online
Tue 2023-12-05
13.15 - 16.30 Aula (Sowi) Aula (Sowi) Barrier-free
Tue 2023-12-12
13.15 - 16.30 Aula (Sowi) Aula (Sowi) Barrier-free
Tue 2024-01-09
13.15 - 16.30 Aula (Sowi) Aula (Sowi) Barrier-free
Tue 2024-01-30
13.15 - 16.30 Aula (Sowi) Aula (Sowi) Barrier-free