Module Description
Financial Reporting
Short Code:
Execution Period:
ECTS-Credits:
Workload (h):
Learning Objectives:
Students receive an overall overview on financial reporting. The topics of Financial Reporting
(FIRE) are the International Financial Reporting Standards (IFRS) and Swiss GAAP FER (Swiss
national reporting standards). Further, business combinations, consolidation and
mergers&acquisitions are main topics in this course. The students will obtain a profound knowledge
about capital market requirements, accounting policy and financial management. Not only do they
understand the financial reporting technique, but also they can assess the financial reporting quality
and the requirements of the financial community. They obtain the capabilities to take over future
financial positions in national and international companies. Further, they learn to communicate
financial results to the financial community.
Module Coordinator:
Location (Offered):
Additional Required Knowledge:
Basic knowledge of accounting and controlling
Script Repository:
Module Type:
Comments:
Workload[h]
Kontaktstudium: 56
Begleitetes Selbststudium: 62
Unbegleitetes Selbststudium: 62
ECTS Credits per Category
Module Evaluation
Evaluation Type:
Performance Evaluation
During the Exam Session:
Exam Comments:
Written examination of all theory (closed book, 10 cheat sheets allowed, A4, written both sides, 60%)
During the Semester:
- Präsentation in Gruppen, Dauer 20
- Mündliche Prüfung, Dauer 15
Evaluation Type:
Weighting:
- Written exam: 60%
- Presentation: 40%
Remarks:
- Presentation of the financial analysis of a seleceted company (group performance, 40%)
The presentation consists of two parts:
- Holding an investment conference of an allocated, listed company (with financial ratios) 30%
- Raising questions to the presentations of other group members as financial analysts 10%
Courses in this Module
Financial Reporting
Short Code:
Semester:
Learning Objectives:
Professional competences
Participants can:
- Profound knowledge about the requirements of the Swiss Capital market and financial
reporting requirements - Capability to present business models into financial reporting standards
- Knowledge and application about financial reporting standards
- Preparation of a balance sheet, income statement, cash flow statement and notes in
accordance to Swiss GAAP FER and IFRS - Knowledge about sound and profound financial reporting analysis framework (and the
perspective of a financial analyst) - Perform a consolidation
Methodological competences
Participants can:
- Application of financial reporting standards in accordance to IFRS and Swiss GAAP FER
- Application of modern financial reporting framework and instruments
- Application how to organize and run a financial management function in a national or
multinational listed company - Knowledge about modern (current) financial analysis and reporting research results
- Solution capability to current financial reporting issues
Contact Persons:
Language of Instruction:
Teaching and Learning Methods:
Teaching, case studies, exercises, blended learning
Bibliography:
Mandatory:
- Presentation slides
- Exercises
- Cases
- Self-study exercises
- Presentation of guest lecturers
- Accounting and Reporting Recommendations, January 2023, SKV Verlag (for all students
requested, available at: Buy now - Swiss GAAP FER)
Course Type:
Execution according to timetable