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| Semester | Frühjahrsemester 2023 |
| Angebotsmuster | Jedes Frühjahrsem. |
| Dozierende |
Ulf Schiller (ulf.schiller@unibas.ch, BeurteilerIn)
Anna Waldner (anna.waldner@unibas.ch) |
| Inhalt | The objective of this course is to enable students to understand financial statements of single legal entities according to the IFRSs. Students will expand their technical proficiency in accounting for physical and financial transactions, and in the preparation of financial statements, thereby developing the conceptual understanding for the scope of the Standards, and the recognition and measurement of assets and liabilities. |
| Lernziele | Understand financial statements according to the IFRSs |
| Literatur | David Alexander et al (2017): International Financial Reporting and Analysis, 7th ed, Cenage Learning, ISBN978-1-4080-7501-2. |
| Bemerkungen | The course will be taught "in class" unless explicitly announced otherwise. |
| Weblink | Weblink |
| Teilnahmebedingungen | Completed Bachelor in Business and Economics |
| 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 | 16.02.2023 – 31.05.2023 |
| Zeit |
Mittwoch, 12.15-14.00 Wirtschaftswissenschaftliche Fakultät, Seminarraum S15 HG.31 |
| Module |
Modul: Business Field: Management Accounting (Masterstudium: Business and Technology) Modul: Core Courses in Business and Economics (Masterstudium: Wirtschaftswissenschaften) Modul: Core Courses in Finance, Controlling, Banking (Masterstudium: Wirtschaftswissenschaften) Modul: Field Electives in Finance and Money (Masterstudium: Finance and Money) Modul: Finance Field: Financial Management and Investment (Masterstudium: Finance and Money) Modul: Specific Electives in Business and Economics (Masterstudium: Wirtschaftswissenschaften) Modul: Specific Electives in Finance, Controlling, Banking (Masterstudium: Wirtschaftswissenschaften) Vertiefungsmodul: Finance, Controlling and Banking (Masterstudium: Wirtschaftswissenschaften (Studienbeginn vor 01.08.2021)) |
| Leistungsüberprüfung | Leistungsnachweis |
| Hinweise zur Leistungsüberprüfung | Each exam will consist of a combination of topics covered in the lecture (knowledge questions) and quizzes & cases (problem-solving abilities). Accepted documents & tools: simple calculator, pens and English dictionaries Midterm exam and final exam have equal weights (grades will be based on the arithmetic mean). Midterm exam: End-of-term exam (on part 2): |
| 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 |