<?xml version="1.0" encoding="ISO-8859-1" standalone="yes" ?>
<document>
<title>Financial Communication and Balance Sheet Analysis</title>
<cid>MARPF-570</cid>
<sapsubmodule>P420-0009</sapsubmodule>
<bkey>rpfm3</bkey>
<ctypes>
<hours>4</hours>
<type>V</type>
</ctypes>
<cp>6</cp>
<semester>0</semester>
<mandatory>no</mandatory>
<language>German</language>
<exam>Written exam (90 minutes / can be repeated semesterly)</exam>
<curriculum>
<curriculum_entry>
<cid>MAMS-570</cid>
<branch>Marketing Science</branch>
<semester>0</semester>
<mandatory_tag>optional course</mandatory_tag>
</curriculum_entry>
<curriculum_entry>
<cid>MAMSc-570</cid>
<branch>Marketing Science</branch>
<semester>0</semester>
<mandatory_tag>optional course</mandatory_tag>
</curriculum_entry>
<curriculum_entry>
<cid>MAMSc-570</cid>
<branch>Marketing Science</branch>
<semester>0</semester>
<mandatory_tag>optional course</mandatory_tag>
</curriculum_entry>
<curriculum_entry>
<cid>MARPF-570</cid>
<branch>Accounting and Finance</branch>
<semester>0</semester>
<mandatory_tag>optional course</mandatory_tag>
</curriculum_entry>
<curriculum_entry>
<cid>MARPF-570</cid>
<branch>Accounting and Finance</branch>
<semester>0</semester>
<mandatory_tag>optional course</mandatory_tag>
</curriculum_entry>
<curriculum_entry>
<cid>MARPF-570</cid>
<branch>Accounting and Finance</branch>
<semester>0</semester>
<mandatory_tag>optional course</mandatory_tag>
</curriculum_entry>
<curriculum_entry>
<cid>MASCM-570</cid>
<branch>Supply Chain Management</branch>
<semester>0</semester>
<mandatory_tag>optional course</mandatory_tag>
</curriculum_entry>
<curriculum_entry>
<cid>MASCM-570</cid>
<branch>Supply Chain Management</branch>
<semester>0</semester>
<mandatory_tag>optional course</mandatory_tag>
</curriculum_entry>
</curriculum>
<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.</workload>
<prerequisites>
</prerequisites>
<prerequisitesfor>
</prerequisitesfor>
<convenor>Prof. Dr. Jochen Pilhofer</convenor>
<convenor-person-key>jpr</convenor-person-key>
<lecturers>
<lecturer>Prof. Dr. Jochen Pilhofer</lecturer>
<lecturer-person-key>jpr</lecturer-person-key>
</lecturers>
<objectives>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
</objectives>
<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
</content>
<media>Lecture and tutorial</media>
<literature>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)
</literature>
<offered>
</offered>
<moduldb-query>Mon Jul 13 06:10:17 CEST 2026, CKEY=rfuba, BKEY=rpfm3, CID=[?], LANGUAGE=en, DATE=13.07.2026</moduldb-query>
</document>
