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| Semester | spring semester 2018 |
| 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 and analyse financial statements of single legal entities according to the IFRSs. Students will: 1. 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. 2. Learn how to read and analyse financial statements and, ultimately, prepare a financial statement analysis. |
| Learning objectives | Understand and analyse financial statements according to the IFRSs |
| Bibliography | David Alexander et al (2014): International Financial Reporting and Analysis, 6th ed, Cenage Learning, ISBN978-1-4080-7501-2. Stephen Penman (2013): Financial Statement Analysis and Security Valuation, 5th ed 2013, ISBN 978-007-132640-4. |
| Comments | Two parts of the lecture: first a block from 12 - 15 February, 2018 and then from 27 February on weekly tuesdays 10-12 |
| Weblink | Weblink |
| Admission requirements | Completed Bachelor in Business and Economics |
| Course application | Registration: Please enrol in MOnA. Enrolment = Registration for the exam! |
| Language of instruction | English |
| Use of digital media | No specific media used |
| Course auditors welcome |
| Interval | Weekday | Time | Room |
|---|
No dates available. Please contact the lecturer.
| Modules |
Specialization Module: Finance, Controlling and Banking (Master Business and Economics) |
| Assessment format | end-of-semester examination |
| Assessment details | There will be two individual examinations, one midterm exam and one end-of-term exam. Midterm exam and final exam have equal weights (arithmetic mean). Dates and locations will be announced at a later stage. written exam: 11.06.18; 10:15 -11:45. Physik: A-Z. Die Adressen der Prüfungsräume finden Sie hier: https://wwz.unibas.ch/de/studium/pruefungen/vorlesungs-und-pruefungsraeume/ . Bitte kontrollieren Sie die Raumzuteilung kurz vor den Prüfungen noch einmal! You can still withdraw from the examination by submitting a completed, signed form to our office from 27.03.18 until 06.04.18 / 12:00 o’clock. Withdrawals sent by email will not be accepted. You will find the examination withdrawal form on the Homepage of the Student Dean’s Office. Prior to 26.03.18, please only use MONA for withdrawing. The exam rooms will be published up to 25.05.18. |
| Assessment registration/deregistration | Registration: 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 |