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59806-01 - Vorlesung: Analysis of Financial Statements for Decision Makers 3 KP

Semester Herbstsemester 2023
Angebotsmuster Jedes Herbstsemester
Dozierende Ulf Schiller (ulf.schiller@unibas.ch, BeurteilerIn)
Inhalt This course is addressed to decision makers in firms and in the economy. The aim is to help managers and economists to understand the information that is conveyed by financial statements. We start with the axiomatic properties of financial statements and then develop the fundamentals of financial statement analysis. To this end, we identify value drivers of a firm’s equity. Moreover, we examine key elements that help to understand value growth.

Tentative schedule
1. How do managers create value?
2. What is profit? Fair value accounting vs cost based accounting
3. A quick tour through the accounting universe
4. The residual income conservation property
5. Group accounting and goodwill
6. Uncertainty and valuation (cases: nuclear power plants; pension funds)
7. Case study: The real estate industry
8. Profitability
9. Core Income
10. Case: cost of green energy vs cost of fossil energy
11. Forecasting growth
Lernziele Understand the axiomatic principles behind financial statements
Understand the properties of cost-based vs fair-value based accounting
Learn to distinguish between operating and financial earnings
Understand rates of return
Understand core profits
Understand the drivers of growth
Literatur Stephen Penman (2013): Financial Statement Analysis and Security Valuation, 5th ed 2013, ISBN 978-007-132640-4
Weblink ADAM


Anmeldung zur Lehrveranstaltung Registration: Please enroll in the Online Services (services.unibas.ch);

Eucor-Students and mobility students of other Swiss Universities or the FHNW first have to register at the University of Basel BEFORE the start of the course and receive their login data by post (e-mail address of the University of Basel). Processing time up to a week! Detailed information can be found here: https://www.unibas.ch/de/Studium/Mobilitaet.html
After successful registration you can enroll for the course in the Online Services (services.unibas.ch).

Applies to everyone: Enrolment = Registration for the course and the exam!
Unterrichtssprache Englisch
Einsatz digitaler Medien kein spezifischer Einsatz


Intervall wöchentlich
Datum 22.09.2023 – 08.12.2023
Zeit Freitag, 14.15-16.00 Wirtschaftswissenschaftliche Fakultät, Auditorium
Datum Zeit Raum
Freitag 22.09.2023 14.15-16.00 Uhr Wirtschaftswissenschaftliche Fakultät, Auditorium
Freitag 29.09.2023 14.15-16.00 Uhr Juristische Fakultät, Pro Iure Auditorium EG.44
Freitag 06.10.2023 14.15-16.00 Uhr Wirtschaftswissenschaftliche Fakultät, Auditorium
Freitag 13.10.2023 14.15-16.00 Uhr Wirtschaftswissenschaftliche Fakultät, Auditorium
Freitag 20.10.2023 14.15-16.00 Uhr Wirtschaftswissenschaftliche Fakultät, Auditorium
Freitag 27.10.2023 14.15-16.00 Uhr Die Veranstaltung wird auf den 30.10. 12.15 - 14.00 Uhr verschoben., --
Montag 30.10.2023 12.15-14.00 Uhr Wirtschaftswissenschaftliche Fakultät, Auditorium
Freitag 03.11.2023 14.15-16.00 Uhr Wirtschaftswissenschaftliche Fakultät, Auditorium
Freitag 10.11.2023 14.15-16.00 Uhr Wirtschaftswissenschaftliche Fakultät, Auditorium
Freitag 17.11.2023 14.15-16.00 Uhr Wirtschaftswissenschaftliche Fakultät, Auditorium
Freitag 24.11.2023 14.15-16.00 Uhr Dies Academicus
Freitag 01.12.2023 14.15-16.00 Uhr Wirtschaftswissenschaftliche Fakultät, Auditorium
Freitag 08.12.2023 14.15-16.00 Uhr Wirtschaftswissenschaftliche Fakultät, Auditorium
Module Modul: Business Field: Management Accounting (Masterstudium: Business and Technology)
Modul: Fundamentals in Finance and Money (Masterstudium: Finance and Money)
Modul: Specific Electives in Finance, Controlling, Banking (Masterstudium: Wirtschaftswissenschaften)
Modul: Specific Electives in Marketing and Strategic Management (Masterstudium: Wirtschaftswissenschaften)
Leistungsüberprüfung Examen
Hinweise zur Leistungsüberprüfung written exam: 10.01.24; 13:30-15:00. WWZ S13: A-M; WWZ S15: P-Z

Depending on the number of students, the start of the exam may be moved forward or backward for 15 minutes. Exam rooms and start times will be published until 29.11.23.
You can still withdraw from the examination by submitting a completed, signed form to our office from 17.10.23 until 27.10.23 / 12:00 o’clock. The deregistration form and the mail address can be found on the homepage of the Dean of Studies Office: https://wwz.unibas.ch/en/studies/examinations/de-/registration-of-examinations/
Prior to 16.10.23, please deregister only in the Online Services.

repeat exam :02.02.24; 10:15-11:45. You will receive the rooms for the repeat exam by mail.

For courses with a main lecture exam, a repeat exam is offered in addition to the regular examination date.This repeat examination can only be taken if the student has taken part in and failed the regular examination (grade < 4.0) see English translation of the study guide of our master programs by December 13, 2021: Paragraph
An-/Abmeldung zur Leistungsüberprüfung Anm.: Belegen Lehrveranstaltung; Abm.: stornieren
Wiederholungsprüfung eine Wiederholung, bester Versuch zählt
Skala 1-6 0,1
Wiederholtes Belegen einmal wiederholbar
Zuständige Fakultät Wirtschaftswissenschaftliche Fakultät / WWZ, studiendekanat-wwz@unibas.ch
Anbietende Organisationseinheit Wirtschaftswissenschaftliche Fakultät / WWZ