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| Semester | spring semester 2021 |
| 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. |
| 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 | Online course |
| Interval | Weekday | Time | Room |
|---|---|---|---|
| wöchentlich | Wednesday | 10.15-14.00 | - Online Präsenz - |
| Comments | The course will be taught online at the dates you can see below: |
| Date | Time | Room |
|---|---|---|
| Wednesday 03.03.2021 | 10.15-14.00 | - Online Präsenz -, -- |
| Wednesday 17.03.2021 | 10.15-14.00 | - Online Präsenz -, -- |
| Wednesday 31.03.2021 | 10.15-14.00 | - Online Präsenz -, -- |
| Wednesday 07.04.2021 | 10.15-12.00 | - Online Präsenz -, -- |
| Wednesday 14.04.2021 | 10.15-12.00 | - Online Präsenz -, -- |
| Wednesday 28.04.2021 | 10.15-12.00 | - Online Präsenz -, -- |
| Wednesday 05.05.2021 | 10.15-12.00 | - Online Präsenz -, -- |
| Wednesday 12.05.2021 | 10.15-12.00 | - Online Präsenz -, -- |
| Wednesday 19.05.2021 | 10.15-12.00 | - Online Präsenz -, -- |
| Friday 02.07.2021 | 10.00-11.00 | Wirtschaftswissenschaftliche Fakultät, Seminarraum S16 HG.39 |
| Modules |
Specialization Module: Finance, Controlling and Banking (Master's Studies: Business and Economics) |
| Assessment format | end-of-semester examination |
| Assessment details | Midterm exam on April 20 (14h-15h). Room: WWZ, t b a. (Should the pandemic make a physical examination impossible, there will be an online exam). End-of-term exam (on part 2): 16.06.21; 14:15-15:15. The exam will take place at WWZ. In case COVID-19 protective measures prevent examination on site, the faculty reserves the right to conduct the examination electronically during the same time slot. You will receive details of the on-site examinations (Exhibition Center or WWZ) by email approximately one week before the examination date. |
| 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 |