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.