406157 PS Financial Reporting und Financial Statement Analysis
winter semester 2023/2024 | Last update: 03.07.2024 | Place course on memo listUpon completing this lecture, students are familiar with the basic principles of financial accounting, in particular the International Financial Reporting Standards (IFRS). They are able to understand and apply the basic principles of accounting. Particular emphasis is placed on understanding financial reporting in accordance with IFRS, with students developing the ability to interpret and analyze the individual components of financial reports. In addition, students acquire the ability to understand and effectively communicate financial information.
Deepening the knowledge covered in the lecture on balancing and statement analysis by means of numerical examples and case studies.
solving exercise sheets (mainly written), interim and final exam (written) and (continuous) in-class participation
Core Literature:
- Aerts, W., & Walton, P.r (2020). Global Financial Accounting and Reporting: Principles and Analysis, 5th Edition, Cengage.
- Alexander, D., Britton, A., Jorissen, A., Hoogendorn, M., & van Mourik, C. (2023). International Financial Reporting and Analysis, 9th Edition, Cengage.
- Picker, R., Clark, K., Dunn, J., Kolitz, D., Livne, G., Loftus, J., & van der Tas. L. (2016). Applying IFRS Standards, 4th Edition, Wiley.
Supplementary Reading:
- 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
- Bertl/Deutsch-Goldoni/Hirschler (2019), Buchhaltungs- und Bilanzierungshandbuch, 11. Auflage
according to curriculum
In case you have passed the PS Externes Rechnungswesen before the winter term 2019/20, please do not enroll in the Modul Externes Rechnungswesen, because the PS Bilanzierung and Bilanzanalyse as well the VU Technik der Buchhaltung are credited. An enrollment for VO Bilanzierung und Bilanzanalyse is not necessary. Please send an e-mail to maria.liedmayr@uibk.ac.at to get enrolled in the OLAT course of the lecture. To register for the exam students contact the Prüfungsreferat.
Presence at all dates is compulsory, in case of unexcused abscence (even at the first date) deregistration is the consequence
Group 0
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Date | Time | Location | ||
Mon 2023-11-20
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15.00 - 16.30 | UR 3 (Sowi) UR 3 (Sowi) | Barrier-free | |
Mon 2023-11-27
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15.00 - 16.30 | SR 18 (Sowi) SR 18 (Sowi) | Barrier-free | |
Mon 2023-12-04
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15.00 - 16.30 | SR 12 (Sowi) SR 12 (Sowi) | Barrier-free | |
Mon 2023-12-11
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15.00 - 17.00 | SR 17 (Sowi) SR 17 (Sowi) | Barrier-free | |
Mon 2024-01-15
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15.00 - 17.00 | SR 17 (Sowi) SR 17 (Sowi) | Barrier-free | |
Mon 2024-01-22
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15.00 - 16.30 | SR 17 (Sowi) SR 17 (Sowi) | Barrier-free | |
Mon 2024-01-29
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15.00 - 16.30 | SR 17 (Sowi) SR 17 (Sowi) | Barrier-free |