Modulbeschreibung

Financial Reporting

Kurzzeichen:
M_boek.FIRE
Unterrichtssprache:
Deutsch
ECTS-Credits:
6
Arbeitsaufwand (h):
180
Leitidee:

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.

Modulverantwortung:
Prof. Dr.oec. HSG Gehrig Marco
Lehrpersonen:
Knöpfel Martin
Standort (angeboten):
Rapperswil-Jona, St. Gallen (Standard)
Zusätzliche Eingangskompetenzen:

Basic knowledge of accounting and controlling

Modultyp:
Wahl-Modul für Management & Recht VZ STD_23(Empfohlenes Semester: 5 | Niveau S: Specialised level course)
Bemerkungen:

Workload[h]

Kontaktstudium: 56

Begleitetes Selbststudium: 62

Unbegleitetes Selbststudium: 62

Modulbewertung:
Note von 1 - 6

Leistungsnachweise und deren Gewichtung

Modulschlussprüfung:
Schriftliche Prüfung, 120 Minuten
Bemerkungen zur Prüfung:

Written examination of all theory (closed book, 10 cheat sheets allowed, A4, written both sides, 60%)

Während der Unterrichtsphase:
  • Präsentation in Gruppen, Dauer 20
  • Mündliche Prüfung, Dauer 15
Bewertungsart:
Note von 1 - 6
Gewichtung:
  • Written exam: 60%
  • Presentation: 40%
Bemerkungen:
  • 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%

Inhalte

Angestrebte Lernergebnisse (Abschlusskompetenzen):

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
Lehr- und Lernmethoden:

Teaching, case studies, exercises, blended learning

Lehrmittel/-materialien:

Mandatory:

  • Presentation slides
  • Exercises
  • Cases
  • Self-study exercises
  • Presentation of guest lecturers
  • Accounting and Reporting Recommendations, January 2023, SKV Verlag (for all students
    requested)

 

Mandatory for german speaking students:

  • Konzernrechnung, SKV-Verlag, Urs Prochinig, Andreas Winiger, Hansueli von Gunten (6.
    Auflage 2018)