| Module name (EN): Financial Communication and Balance Sheet Analysis |
| Degree programme: Accounting and Finance, Master, ASPO 01.04.2016 |
| Module code: MARPF-570 |
| Hours per semester week / Teaching method: 4V (4 hours per week) |
| ECTS credits: 6 |
| Semester: according to optional course list |
| Mandatory course: no |
| Language of instruction: German |
| Assessment: Written exam (90 minutes / can be repeated semesterly) |
| Curricular relevance: MAMS-570 Marketing Science, Master, ASPO 01.04.2016, optional course MARPF-570 Accounting and Finance, Master, ASPO 01.04.2016, optional course MASCM-570 Supply Chain Management, Master, ASPO 01.04.2016, optional course MASCM-570 Supply Chain Management, Master, ASPO 01.04.2017, optional course |
| Workload: 60 class hours (= 45 clock hours) over a 15-week period. The total student study time is 180 hours (equivalent to 6 ECTS credits). There are therefore 135 hours available for class preparation and follow-up work and exam preparation. |
| Recommended prerequisites (modules): None. |
| Recommended as prerequisite for: |
| Module coordinator: Prof. Dr. Jochen Pilhofer |
| Lecturer: Prof. Dr. Jochen Pilhofer [updated 28.02.2016] |
| Learning outcomes: After successfully completing this module, students will: _ be familiar with the basic conceptual features of a qualified balance sheet analysis (HGB/IFRS) and understand the interrelationships between the balance sheet, income statement and cash flow statement; _ be able to independently analyze financial statements in accordance with International Financial Reporting Standards (IFRS) or national accounting law (HGB); _ be familiar with the essential instruments of (traditional) balance sheet analysis and financial communication and be able to apply these to practical problems; _ be familiar with different balance sheet policy design and discretionary options and can apply these to practice-related issues depending on management objectives; _ be able to apply their knowledge to practical problems, e.g. in the form of exercises and case studies; _ be able to deal with a given challenge or task in the fields of financial market communication and balance sheet analysis within a given period of time; _ be able to assess subject-relevant problems analytically and recognize complex interrelationships; _ be able to apply scientific-theoretical findings to practical questions. Prinicples of financial communication [updated 13.09.2018] |
| Module content: Review and analysis of financial key figures typically important in financial communication (including _non-GAAP measures_,, preparation measures, traditional key figure analysis, stakeholders, relevant parameters, balance sheet policy, covenants) Cash flow statement Annex/management report (inkl. segment reporting) Case studies/practical examples [updated 13.09.2018] |
| Teaching methods/Media: Lecture and tutorial [updated 13.09.2018] |
| Recommended or required reading: Küting/Weber, Die Bilanzanalyse, Stuttgart (Schaeffer-Poeschel-Verlag) Baetge/Kirsch/Thiele, Bilanzanalyse, Düsseldorf (IDW-Verlag) Gräfer et al., Bilanzanalyse, Herne (NWB-Verlag) Brösel, Bilanzanalyse, Berlin (Erich Schmidt Verlag) (always the newest edition) [updated 13.09.2018] |
[Fri Jan 15 18:56:30 CET 2021, CKEY=rfuba, BKEY=rpfm2, CID=MARPF-570, LANGUAGE=en, DATE=15.01.2021]