| Kommentar |
The goal of the course is to present students the basics of financial accounting and financial statement analysis. The course comprises three main parts. The first part deals with the fundamentals and institutions of financial accounting. The second part focuses on specific accounting rules under International Financial Reporting Standards (IFRS). The third part covers topics related to financial statement analysis.
Students that have already passed the exam 70616 "Financial Statement Analysis" can not register for the exam 70617 "Financial Accounting and Analysis".
Students that have passed the exam 70606 "Introduction to Financial Accounting" can register for the exam 70617 "Financial Accounting and Analysis". |
| Literatur |
Harrison Jr., W.T., C.T. Horngren, C.W. Thomas, W.M. Tietz and T. Suwardy (2017): Financial Accounting (IFRS), 11th edition, Pearson Education. Relevant chapters and additional material will be announced throughout the course. |
