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

Semester Herbstsemester 2021
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 enrol in MOnA. EUCOR-Students and students of other Swiss Universities have to enrol at the students administration office (studseksupport1@unibas.ch) within the official enrolment period. Enrolment = Registration for the exam!
Unterrichtssprache Englisch
Einsatz digitaler Medien kein spezifischer Einsatz


Intervall wöchentlich
Datum 24.09.2021 – 10.12.2021
Zeit Freitag, 14.15-16.00 - Online Präsenz -
Datum Zeit Raum
Freitag 24.09.2021 14.15-16.00 Uhr - Online Präsenz -, --
Freitag 01.10.2021 14.15-16.00 Uhr - Online Präsenz -, --
Freitag 08.10.2021 14.15-16.00 Uhr - Online Präsenz -, --
Freitag 15.10.2021 14.15-16.00 Uhr - Online Präsenz -, --
Freitag 22.10.2021 14.15-16.00 Uhr - Online Präsenz -, --
Freitag 29.10.2021 14.15-16.00 Uhr - Online Präsenz -, --
Freitag 05.11.2021 14.15-16.00 Uhr - Online Präsenz -, --
Freitag 12.11.2021 14.15-16.00 Uhr - Online Präsenz -, --
Freitag 19.11.2021 14.15-16.00 Uhr - Online Präsenz -, --
Freitag 26.11.2021 14.15-16.00 Uhr Dies Academicus
Freitag 03.12.2021 14.15-16.00 Uhr - Online Präsenz -, --
Freitag 10.12.2021 14.15-16.00 Uhr - Online Präsenz -, --
Module Modul: Business Field: Management Accounting (Masterstudium: Business and Technology)
Modul: Specific Electives in Finance, Controlling, Banking (Masterstudium: Wirtschaftswissenschaften)
Modul: Specific Electives in Marketing and Strategic Management (Masterstudium: Wirtschaftswissenschaften)
Modul: Wahlbereich (Masterstudium: Wirtschaftswissenschaften (Studienbeginn vor 01.08.2021))
Leistungsüberprüfung Leistungsnachweis
Hinweise zur Leistungsüberprüfung written exam: 20.01.22; 16:30-18:00. WWZ S15: A-HE; WWZ S13: Hi-Q; WWZ Audi: R-Z.
In case COVID-19 protective measures prevent examination on site, the faculty reserves the right to conduct the examination electronically during the same time slot.
You can still withdraw from the examination by submitting a completed, signed form to our office from 19.10.21 until 29.10.21 / 12:00 o’clock. Please send your form by mail to belegungstorno-wwz@unibas.ch. You will find the examination withdrawal form on the Homepage of the Student Dean’s Office.
Prior to 18.10.21, please only use MONA for withdrawing.
An-/Abmeldung zur Leistungsüberprüfung An-/Abmelden: Belegen resp. Stornieren der Belegung via MOnA
Wiederholungsprüfung keine Wiederholungsprüfung
Skala 1-6 0,1
Wiederholtes Belegen beliebig wiederholbar
Zuständige Fakultät Wirtschaftswissenschaftliche Fakultät / WWZ, studiendekanat-wwz@unibas.ch
Anbietende Organisationseinheit Wirtschaftswissenschaftliche Fakultät / WWZ