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| Semester | spring semester 2019 |
| Course frequency | Every spring sem. |
| Lecturers |
Aurelio Perucca (aurelio.perucca@unibas.ch)
Anna Waldner (anna.waldner@unibas.ch, Assessor) |
| 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. |
| 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! A deregistration is possible by email to Studiendekanat-wwz@unibas.ch until 27. March, 2019. |
| 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's Studies: Business and Economics) |
| Assessment format | end-of-semester examination |
| Assessment details | written exam: 19.06.19; 16:30-18:00. Bernoullianum: A-M; HS 102: N-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! midterm: 26.04.19; 16:15-17:45. Aula Kollegienhaus: A-Z. |
| 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 |