040082 KU Financial Statement Analysis and Business Evaluation (MA) (2023S)
Continuous assessment of course work
Labels
Summary
Registration/Deregistration
Note: The time of your registration within the registration period has no effect on the allocation of places (no first come, first served).
- Registration is open from Mo 13.02.2023 09:00 to We 22.02.2023 12:00
- Registration is open from Mo 27.02.2023 09:00 to Tu 28.02.2023 12:00
- Deregistration possible until Fr 17.03.2023 23:59
Registration information is available for each group.
Groups
Group 1
Empfohlen werden Vorkenntnisse aus Rechnungslegung und Wirtschaftsrecht.
max. 50 participants
Language: English
LMS: Moodle
Lecturers
Classes (iCal) - next class is marked with N
obligatory additional unit: Monday, 19.6., 14 - 18 h, at the premises of the business partner
Tuesday
21.03.
16:45 - 18:45
Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
Friday
31.03.
09:45 - 13:00
Hörsaal 3 Oskar-Morgenstern-Platz 1 Erdgeschoß
Friday
21.04.
13:15 - 16:15
Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
Friday
05.05.
13:15 - 18:15
Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
Friday
19.05.
13:15 - 16:15
Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
Friday
26.05.
13:15 - 16:15
Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
Friday
02.06.
13:15 - 16:15
Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
Monday
19.06.
08:00 - 16:30
Ort in u:find Details
Aims, contents and method of the course
Assessment and permitted materials
The final grade is made up by the results of the following types of examinations:
• Written quizzes: 10-20 minutes, 50% of the course’s final grade. All the written exams are held in an “open-book” mode.
• First presentation: approx. 20 minutes, 20% of the course’s final grade.
• Second presentation: approx. 20 minutes, 30% of the course’s final grade.
• Written quizzes: 10-20 minutes, 50% of the course’s final grade. All the written exams are held in an “open-book” mode.
• First presentation: approx. 20 minutes, 20% of the course’s final grade.
• Second presentation: approx. 20 minutes, 30% of the course’s final grade.
Minimum requirements and assessment criteria
To pass the course, more than 50% of total points have to be reached. The following grading scheme applies:
• > 90%: excellent (sehr gut, 1)
• > 80%: good (gut, 2)
• > 65%: satisfactory (befriedigend, 3)
• > 50%: sufficient (genügend, 4)
Furthermore, please note that this course requires a minimum of 80% of total hours of presence that has to be achieved in order to pass it.
• > 90%: excellent (sehr gut, 1)
• > 80%: good (gut, 2)
• > 65%: satisfactory (befriedigend, 3)
• > 50%: sufficient (genügend, 4)
Furthermore, please note that this course requires a minimum of 80% of total hours of presence that has to be achieved in order to pass it.
Examination topics
Examinations regard all contents covered in the course sessions (text book, slides and examples) as well as further readings provided to the students.
Reading list
The parts on financial statement analysis and on valuation are based on the following text book: Palepu / Healy / Peek, Business Analysis and Valuation: IFRS Edition. 6th edition, Cengage. As all the readings and examinations on these parts are based on that text book, it is required to obtain it in advance of classes. For the part on ESG analysis, materials are provided by the lecturer during class (Slides, handouts etc.).
Group 2
Empfohlen werden Vorkenntnisse aus Rechnungslegung und Wirtschaftsrecht.
max. 50 participants
Language: English
LMS: Moodle
Lecturers
Classes (iCal) - next class is marked with N
obligatory additional unit: Friday, 23.6., 10 - 14 h, at the premises of the business partner (instead of Fr 30.6.2023)
Tuesday
18.04.
17:30 - 19:30
Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
Tuesday
02.05.
16:45 - 19:45
Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
Saturday
20.05.
09:00 - 12:15
Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
Tuesday
23.05.
15:00 - 18:00
Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
Saturday
03.06.
09:00 - 12:00
Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
Tuesday
06.06.
16:45 - 19:45
Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
Tuesday
13.06.
16:45 - 19:45
Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
Friday
23.06.
09:45 - 11:15
Ort in u:find Details
Friday
23.06.
11:15 - 14:00
Ort in u:find Details
Aims, contents and method of the course
This course deals with the analysis and assessment of financial and sustainability-related information published by companies and groups of companies (“Konzerne”) in Austria. It covers the following parts:
• “Traditional” financial statement analysis: from initial steps to accounting adjustments and financial analysis.
• ESG analysis: legal frameworks of sustainability-related information as part of the European and international accounting frameworks; integration into traditional analyses and valuation processes.
• Valuation: from forecasting of financial information based on the previous analyses to valuation implementation.The course is based on the regulations of International Financial Reporting Standards ("IFRS"). Basic knowledge about non-consolidated and consolidated accounting under IFRS is thus recommended.After passing the course, students
• have an understanding for the background, usefulness and limitations of financial information;
• are able to apply traditional tools for financial statement analysis;
• are able to supplement those traditional tools with insights from additional information based on sustainability-related disclosures;
• can apply fundamental valuation techniques in order to assess a company’s overall position and development in a condensed way.
The course is organized in a flipped classroom setting. Relevant chapters from the text book for this course are prepared in advance of each session and then evaluated via quizzes. Subsequently, additional inputs are presented by the instructor, followed by practical examples to provide the opportunity to deepen the theoretical knowledge. Finally, selected contents have to be worked out by the students and presented in subsequent sessions.The course is complemented by a Business Partnership, organized by Uniport. Thus, the final session of the course will be held as a workshop at the partner’s headquarters. Further information is presented in one of the course’s sessions in advance of the workshop.
• “Traditional” financial statement analysis: from initial steps to accounting adjustments and financial analysis.
• ESG analysis: legal frameworks of sustainability-related information as part of the European and international accounting frameworks; integration into traditional analyses and valuation processes.
• Valuation: from forecasting of financial information based on the previous analyses to valuation implementation.The course is based on the regulations of International Financial Reporting Standards ("IFRS"). Basic knowledge about non-consolidated and consolidated accounting under IFRS is thus recommended.After passing the course, students
• have an understanding for the background, usefulness and limitations of financial information;
• are able to apply traditional tools for financial statement analysis;
• are able to supplement those traditional tools with insights from additional information based on sustainability-related disclosures;
• can apply fundamental valuation techniques in order to assess a company’s overall position and development in a condensed way.
The course is organized in a flipped classroom setting. Relevant chapters from the text book for this course are prepared in advance of each session and then evaluated via quizzes. Subsequently, additional inputs are presented by the instructor, followed by practical examples to provide the opportunity to deepen the theoretical knowledge. Finally, selected contents have to be worked out by the students and presented in subsequent sessions.The course is complemented by a Business Partnership, organized by Uniport. Thus, the final session of the course will be held as a workshop at the partner’s headquarters. Further information is presented in one of the course’s sessions in advance of the workshop.
Assessment and permitted materials
The final grade is made up by the results of the following types of examinations:• Written quizzes: 10-20 minutes, 50% of the course’s final grade. All the written exams are held in an “open-book” mode.
• First presentation: approx. 20 minutes, 20% of the course’s final grade.
• Second presentation: approx. 20 minutes, 30% of the course’s final grade.
• First presentation: approx. 20 minutes, 20% of the course’s final grade.
• Second presentation: approx. 20 minutes, 30% of the course’s final grade.
Minimum requirements and assessment criteria
To pass the course, more than 50% of total points have to be reached. The following grading scheme applies:
• > 90%: excellent (sehr gut, 1)
• > 80%: good (gut, 2)
• > 65%: satisfactory (befriedigend, 3)
• > 50%: sufficient (genügend, 4)Furthermore, please note that this course requires a minimum of 80% of total hours of presence that has to be achieved in order to pass it.
• > 90%: excellent (sehr gut, 1)
• > 80%: good (gut, 2)
• > 65%: satisfactory (befriedigend, 3)
• > 50%: sufficient (genügend, 4)Furthermore, please note that this course requires a minimum of 80% of total hours of presence that has to be achieved in order to pass it.
Examination topics
Examinations regard all contents covered in the course sessions (textbook, slides and examples) as well as further readings provided to the students to the date of the relevant exam (mid-term or final exam).
Reading list
The parts on financial statement analysis and on valuation are based on the following text book: Palepu / Healy / Peek, Business Analysis and Valuation: IFRS Edition. 6th edition, Cengage. As all the readings and examinations on these parts are based on that text book, it is required to obtain it in advance of classes. For the part on ESG analysis, materials are provided by the lecturer during class (Slides, handouts etc.).“[They] agreed that it was neither possible nor necessary to educate people
who never questioned anything”
Joseph Heller, Catch 22
who never questioned anything”
Joseph Heller, Catch 22
Association in the course directory
Last modified: Th 11.05.2023 11:27
This course deals with the analysis and assessment of financial and sustainability-related information published by companies and groups of companies (“Konzerne”) in Austria. It covers the following parts:
• “Traditional” financial statement analysis: from initial steps to accounting adjustments and financial analysis.
• ESG analysis: legal frameworks of sustainability-related information as part of the European and international accounting frameworks; integration into traditional analyses and valuation processes.
• Valuation: from forecasting of financial information based on the previous analyses to valuation implementation.The course is based on the regulations of International Financial Reporting Standards ("IFRS"). Basic knowledge about non-consolidated and consolidated accounting under IFRS is thus recommended.After passing the course, students
• have an understanding for the background, usefulness and limitations of financial information;
• are able to apply traditional tools for financial statement analysis;
• are able to supplement those traditional tools with insights from additional information based on sustainability-related disclosures;
• can apply fundamental valuation techniques in order to assess a company’s overall position and development in a condensed way.The course is organized in a flipped classroom setting. Relevant chapters from the text book for this course are prepared in advance of each session and then evaluated via quizzes. Subsequently, additional inputs are presented by the instructor, followed by practical examples to provide the opportunity to deepen the theoretical knowledge. Finally, selected contents have to be worked out by the students and presented in subsequent sessions.The course is complemented by a Business Partnership, organized by Uniport. Thus, the final session of the course will be held as a workshop at the partner’s headquarters. Further information is presented in one of the course’s sessions in advance of the workshop.