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30676-01 - Lecture: Advanced Financial Accounting (6 CP)
| Semester | spring semester 2026 |
| Course frequency | Every spring sem. |
| Lecturers |
Ulf Schiller (ulf.schiller@unibas.ch, Assessor)
Anna Waldner (anna.waldner@unibas.ch) |
| Content | 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. |
| Learning objectives | Understand financial statements according to the IFRSs |
| Bibliography | Ruth Picker et al: Applying IFRS Standards, 4th edition, Wiley, 2025 |
| Weblink | Weblink |
| Admission requirements | Completed Bachelor in Business and Economics |
| Course application | 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! |
| Language of instruction | English |
| Use of digital media | Online, mandatory |
| Course auditors welcome |
| Interval | Weekday | Time | Room |
|---|---|---|---|
| wöchentlich | Tuesday | 10.15-12.00 | Wirtschaftswissenschaftliche Fakultät, Auditorium |
Dates
| Modules |
Module: Business Field: Management Accounting (Master's Studies: Business and Technology) Module: Core Courses in Business and Economics (Master's Studies: Business and Economics) Module: Core Courses in Finance, Controlling, Banking (Master's Studies: Business and Economics) Module: Field Electives in Finance and Money (Master's Studies: Finance and Money) Module: Finance Field: Financial Management and Investment (Master's Studies: Finance and Money) Module: Specific Electives in Business and Economics (Master's Studies: Business and Economics) Module: Specific Electives in Finance, Controlling, Banking (Master's Studies: Business and Economics) |
| Assessment format | record of achievement |
| Assessment details | There will be two examinations, a mid-term exam that covers part I of the lecture, and a final exam that covers part II. Each exam will consist of a combination of topics covered in the lecture (knowledge questions) and quizzes & cases (problem-solving abilities). Accepted documents & tools are: simple calculator, pens and English dictionaries Midterm exam and final exam have equal weights (grades will be based on the arithmetic mean). Midterm examination: Date tbd End-of-term exam (on part 2): Date tbd Late deregistration is not possible for this course. If you do not wish to take part in the mid- and end-exam, please cancel your registration within the registration deadline. |
| Assessment registration/deregistration | Reg.: course registration, dereg: cancel course registration |
| Repeat examination | no repeat examination |
| Scale | 1-6 0,1 |
| Repeated registration | as often as necessary |
| Responsible faculty | Faculty of Business and Economics , studiendekanat-wwz@unibas.ch |
| Offered by | Faculty of Business and Economics |