Module Description

Financial Reporting

Short Code:
M_boek.FIRE
Language of Instruction:
German
ECTS-Credits:
6
Workload (h):
180
Central Idea:

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:
Prof. Dr.oec. HSG Gehrig Marco
Lecturers:
Prof. Dr.oec. HSG Gehrig Marco, Knöpfel Martin
Location (Offered):
Rapperswil-Jona, St. Gallen (Standard)
Additional Required Knowledge:

Basic knowledge of accounting and controlling

Module Type:
Compulsory Elective Module for Betriebsökonomie BB STD_23(No Semester Recommendation)Category:Wahlpflichtmodule (WP_Mod_WI)
Compulsory Elective Module for General Management STD_23 (SR)Category:Vertiefungsmodule (VT_Mod_WI)
Elective Module for Accounting und Controlling STD_23 (VR)
Compulsory Elective Module for Betriebsökonomie VZ STD_23(No Semester Recommendation)Category:Wahlpflichtmodule (WP_Mod_WI)
Compulsory Elective Module for General Management STD_23 (SR)Category:Vertiefungsmodule (VT_Mod_WI)
Elective Module for Accounting und Controlling STD_23 (VR)
Elective Module for Management & Recht BB STD_23(Recommended Semester: 5 | Level S: Specialised level course)
Elective Module for Management & Recht VZ STD_23(Recommended Semester: 5 | Level S: Specialised level course)
Comments:

Workload[h]

Kontaktstudium: 56

Begleitetes Selbststudium: 62

Unbegleitetes Selbststudium: 62

Module Evaluation:
grade from 1 to 6

Performance Evaluation

During the Exam Session:
Written Exam, 120 minutes
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:
grade from 1 to 6
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%

Contents

Intended Learning Outcomes (Final Competences):

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
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)