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59806-01 - Vorlesung: Analysis of Financial Statements for Decision Makers (3 KP)
| Semester | Herbstsemester 2024 |
| 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 | Wochentag | Zeit | Raum |
|---|---|---|---|
| wöchentlich | Montag | 14.15-16.00 | Wirtschaftswissenschaftliche Fakultät, Auditorium |
Einzeltermine
| Module |
Modul: Ausgewählte Themen aus Ökonomie und Rechtswissenschaft (Masterstudium: Actuarial Science) 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) |
| Prüfung | Examen |
| Hinweise zur Prüfung | written exam: 17.01.25; 10:15-11:45. WWZ Auditorium A-M; WWZ S15: N-Z. Depending on the number of students, the start of the exam may be moved forward or backward for 30 minutes. Exam rooms and start times will be published until 09 December 24. You can still withdraw from the examination by submitting a completed, signed form to our office from 15.10.24 until 25.10.24 / 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 14.10.24, please deregister only in the Online Services. repeat exam: 04.02.25; 10:15-11:45. You will receive the rooms for the repeat exam by mail. IMPORTANT: 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 4.13.4.1. |
| An-/Abmeldung zur Prüfung | Anm.: Belegen Lehrveranstaltung; Abm.: stornieren |
| Wiederholungsprüfung | eine Wiederholung, bester Versuch zählt |
| Skala | 1-6 0,1 |
| Belegen bei Nichtbestehen | einmal wiederholbar |
| Zuständige Fakultät | Wirtschaftswissenschaftliche Fakultät / WWZ, studiendekanat-wwz@unibas.ch |
| Anbietende Organisationseinheit | Wirtschaftswissenschaftliche Fakultät / WWZ |