Financial Communication and Balance Sheet Analysis
MASCM-570
P420-0009
scm2
4
V
6
0
no
German
Written exam (90 minutes / can be repeated semesterly)
MAMS-570
Marketing Science
0
optional course
MARPF-570
Accounting and Finance
0
optional course
MASCM-570
Supply Chain Management
0
optional course
MASCM-570
Supply Chain Management
0
optional course
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.
Prof. Dr. Jochen Pilhofer
jpr
Prof. Dr. Jochen Pilhofer
jpr
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
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
Lecture and tutorial
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)
Fri Mar 29 12:32:50 CET 2024, CKEY=rfuba, BKEY=scm2, CID=[?], LANGUAGE=en, DATE=29.03.2024