Modulbeschreibung
Accounting and Corporate Finance
ECTS-Credits:
6
Lernziele:
The students learn:
- to distinguish between different ways of financing
- to quantify the cost of capital and to optimize the capital structure of a company
- how to make capital budgeting decisions
- how to compute the value of bonds, shares and companies
- to analyse financial reports with financial figures for multinational companies
- to understand how financial reports in an international environment are prepared
- how financial positions in the financial report are valued
- the basics of business combinations (M&A)
Kurse in diesem Modul
Accounting and Corporate Finance:
Topic area I: Capital Budgeting and Valuation
- Time value of money
- Value of bonds and equities
- Capital budgeting
- Corporate valuation
Topic area II: Corporate Financing
- Debt and equity capital
- Capital raising
- Cost of capital
- Capital structure policy
Topic area III: Financial Reporting
- Introduction to financial reporting standards
- Introduction to income statements, balance sheets and cash flow statements
- Financial analysis technique
Topic area IV: Application of Financial Reporting Standards
- Inventories
- Long-lived assets
- Deferred taxes
- Long-term liabilities
- Provisions
Topic area V: Business Combinations & Financial Analysis
- Equity accounting, goodwill acccounting, financial instruments
- Multinational accounting
- Financial ratios
- Financial reporting quality
Vorlesung mit 4 Lektionen pro Woche
Disclaimer
Diese Beschreibung ist rechtlich nicht verbindlich! Weitere Informationen finden Sie in der detaillierten Modulbeschreibung.