Es ist eine neuere Version 2022W dieses Fachs/Moduls im Curriculum Master's programme Economic and Business Analytics 2024W vorhanden.
Workload
Mode of examination
Education level
Study areas
Responsible person
Coordinating university
6 ECTS
Course examination
M1 - Master's programme 1. year
Business Administration
Roman Rohatschek
Johannes Kepler University Linz
Detailed information
Original study plan
Master's programme General Management 2016W
Objectives
Based on the International Financial Reporting Standards (IFRS) students will learn how entrepreneurial decisions are reflected in financial statements and how they influence the external communication with its stakeholders.
The module aims at transferring a basic understanding of the accounting process itself and develops the ability of analysing financial reports prepared under IFRS. The design of the module does not focus on people already engaged in accounting.
With the analysis of financial statements relevant information can be gained regarding the performance-measurement by the entity serving as the foundation of entrepreneurial decisions by its management. The analysis of risk reporting is an important part of contemporary management decision processes.
Subject
Goals and Concepts of Financial Reporting, Corporate Governance, Elements of Financial Statements, Measurement Concepts in International Financial Reporting, Overview of selected International Financial Reporting Standards (IFRS), Interpretation/Analysis of Financial Statements prepared under IFRS, Performance Measurement, Internal Control & Risk Management.
