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| Semester | spring semester 2023 |
| 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 | David Alexander et al (2017): International Financial Reporting and Analysis, 7th ed, Cenage Learning, ISBN978-1-4080-7501-2. |
| Comments | The course will be taught "in class" unless explicitly announced otherwise. |
| Weblink | Weblink |
| Admission requirements | Completed Bachelor in Business and Economics |
| Course application | 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! |
| Language of instruction | English |
| Use of digital media | No specific media used |
| Interval | Weekday | Time | Room |
|---|---|---|---|
| wöchentlich | Wednesday | 12.15-14.00 | Wirtschaftswissenschaftliche Fakultät, Seminarraum S15 HG.31 |
| 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) Specialization Module: Finance, Controlling and Banking (Master's Studies: Business and Economics (Start of studies before 01.08.2021)) |
| Assessment format | record of achievement |
| Assessment details | 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: 8.3.23; 12:15-13:15, WWZ S15: A-K, WWZ S13: L-Z. End-of-term exam (on part 2): 12.06.23; 17:30-18:30; DSBG Sporthalle: A-Z. For this exam you will still receive additional information by email. You would have to be on site at least 30 minutes before the exam starts. The addresses of the examination rooms can be found here: https://wwz.unibas.ch/de/studium/pruefungen/vorlesungs-und-pruefungsraeume/ |
| 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 |