Studienhandbuch | IK Financial Statement Analysis

Inhalt

^(*) Unfortunately this information is not available in english.

Workload	Education level	Study areas	Responsible person	Hours per week	Coordinating university
3 ECTS	B2 - Bachelor's programme 2. year	Business Administration	Markus Dick	2 hpw	Johannes Kepler University Linz

Detailed information
Pre-requisites	^(*)KS Finanzmanagement kompakt und KS Bilanzierung nach UGB
Original study plan	Bachelor's programme ^(*)Betriebswirtschaftslehre 2020W
Objectives	Students will understand the basic concepts of financial statement analysis and will be able to interpret and analyze financial statements according to the Austrian Unternehmensgesetzbuch (UGB) from a creditor and shareholder perspective.
Subject	Based on the prerequisite courses (KS Financial Management Compact and KS Accounting According to Austrian Corporate Code (UGB)) basic concepts and techniques of financial statement analysis are imparted (e.g., liquidity and capital structure analysis, profitability analysis, cash flow statements, rating, capital market ratios). A special emphasis is placed on different analyst groups (creditor vs shareholder perspective).
Criteria for evaluation	Examination, case studies (financial statement analyses)
Methods	Lecture, case studies, readings
Language	German
Study material	Dick, M./Wagner, E.: Jahresabschlussanalyse kompakt. Wien: Linde; lecture notes
Changing subject?	No