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Veranstaltungsdetails

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Organisatorische Informationen Kursbeschreibung
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eventdetails open Kursbeschreibung

Sprache:
Englisch
ECTS-Credits:
3.0
Art der Prüfung (Deutsch):
Exam
Art der Prüfung (Englisch):
Exam
Kursinhalt (Deutsch):
This course builds on "introduction to financial acocunting" andfocuses on the topics below, such that students at the end of the courseare able to open up a financial statement/annual report and be able to understand the main elements, as well as understand the incentives that are relevant when making financial reporting decisions.

In addition, there is a focus onthe trade-offs that go together with certain reporting decisions and their relationship relation to past, present and future reports.

Income statement:

  • Principles of revenue recognition
  • Matching principle in the income statement

Asset side of the balance sheet

  • Principles of asset recognition (vs. expensing)
  • Depreciation/amortization
  • Consequences for future financial statements

Consolidation:

  • Acquiring a company
  • Discussion of goodwill as an intangible
  • Consolidation with minority interest

Company financing - Equity and liabilities on the balance sheet

  • Earnings per share and EPS dilution
  • Influences of stock based compensation (disconnection between cash flow and income)
  • Overview of general types of debt
  • Provisions vs. contingent liabilities
  • Financing with equity vs. debt

Cash flow statement:

  • Derivation of the cash flow statement
  • Structure of cash flows – links to activities (operating/investing/financing)
  • Usefulness of cash flow statement
Kursinhalt (Englisch):
This course builds on "introduction to financial acocunting" andfocuses on the topics below, such that students at the end of the courseare able to open up a financial statement/annual report and be able to understand the main elements, as well as understand the incentives that are relevant when making financial reporting decisions.

In addition, there is a focus onthe trade-offs that go together with certain reporting decisions and their relationship relation to past, present and future reports.

Income statement:

  • Principles of revenue recognition
  • Matching principle in the income statement

Asset side of the balance sheet

  • Principles of asset recognition (vs. expensing)
  • Depreciation/amortization
  • Consequences for future financial statements

Consolidation:

  • Acquiring a company
  • Discussion of goodwill as an intangible
  • Consolidation with minority interest

Company financing - Equity and liabilities on the balance sheet

  • Earnings per share and EPS dilution
  • Influences of stock based compensation (disconnection between cash flow and income)
  • Overview of general types of debt
  • Provisions vs. contingent liabilities
  • Financing with equity vs. debt

Cash flow statement:

  • Derivation of the cash flow statement
  • Structure of cash flows – links to activities (operating/investing/financing)
  • Usefulness of cash flow statement
Voraussetzungen für die Teilnahme (Deutsch):
Participate in Introduction to Financial Accounting
Voraussetzungen für die Teilnahme (Englisch):
Participate in Introduction to Financial Accounting
Unterrichtsform:
E-Learning
Literatur (Deutsch):
Required readings are provided during the course and are available through the WHU-library.
Literatur (Englisch):
Required readings are provided during the course and are available through the WHU-library.
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GesamtworkloadZusammensetzung open Gesamtworkload und seine Zusammensetzung:

Gesamtworkload (in h):
90
Selbststudium (in h):
66
Kontaktzeit (in h):
24
Prüfung (in h):
1.5
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