5406601: Financial Statement Analysis and International Accounting

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Semester:WS 22/23
Scheduled in semester:5
Semester Hours per Week / Contact Hours:60.0 L / 45.0 h
Self-directed study time:135.0 h

Module coordination/Lecturers


Bachelor's degree programme in Business Administration (01.09.2012)


Basics, assignments und objective targets of financial statements analysis, financial presentation practice (by real facts, by rights to elect a valuation, by balance sheet disclosure), types of financial statements analysis (internal, external), methods/arrangements of financial statements, ratios of financial statements analysis in an overview, financial ratios, efficiency ratios, liquidity ratios, Kralicek's Quicktest, Du Pont ratio system of financial control (ROI, ZVEI), discriminant analysis, window dressing and accounting fraud, case studies for comprehensive financial statements analysis, modern financial statements analysis (including equity based financial statements analysis).

International accounting systems in an overview, setting up of international accounting, components of annual individual financial statements (International Financial Reporting Standards - IFRS, dealing with the most important IFRS-standards und working out differences to national accounting relating to commercial law, adjustment of a financial statement relating to commercial law concerning a financial statement relating to IFRS, basics of annual consolidated financial statements (relating to commercial law versus IFRS).


    • Know the responsibilities, functions and methodology of financial statements analysis on the one hand, as well as the basics of international financial reporting on the other hand; they know basics of consolidated accounting.
    • Understand financial statements analysis, as well as the basics of international financial reporting as instruments of more comprehensive accounting.
    • Perform processing measures and apply viable instruments of financial statements analysis (financial ratios, financial ratio systems) on individual financial statements; they compile annual statements in accordance with IFRS and compare them to annual statements complying to commercial law; they are able to solve a (simple) consolidated financial statement independently.
    • Analyze annual statements of companies by means of selected financial ratios on liquidity, stability and profitability and draw the right conclusions in the course of evaluations of the analyses of key indicators; they are able to recognize and identify differences between annual statements in accordance with IFRS or commercial law.
    • Develop proposals for solutions in the course of an integrated case study and recognize relationships between the theoretical learning outcomes and their use in practice; they combine their knowledge of accounting and other fields of business administration.
    • Evaluate the instruments of annual statements and international financial reporting based on their advantageousness and are able to recognize and describe interconnections between accounting and other subjects.
    • Reproduce the instruments and techniques of financial statements analysis and international financial reporting.
    • Understand the responsibilities and methodologies of financial statements analysis, as well as the meaning of subject-specific modes of expression and can reconstruct the underlying situation using the instruments of financial statements analysis and international financial reporting.
    • Compile annual statements (structural balances, structured profit, and loss statements) and on this basis- and relevant to the objectives and the available set of data - apply the right instruments for financial statement analysis.
    • Can utilize IFRS standards correctly and can compile a (simple) consolidated financial statement based on given questions.
    • Analyze concrete end of year statements, by assessing single indicators as well as systems of indicators, comparing them to values of former years or values of peers; they draw the right conclusions.
    • Develop proposals for solutions in the case of upcoming problems in the context of equity or debt structure, as well as the income situation of the company being analyzed.
    • Evaluate and assess their own work based on subsequent, jointly compiled or given solutions.
    • Understand the oral presentation by the lecturer (input, questions and solutions) and pay attention to the remarks of their fellow students.
    • Operate partly in partner work on solutions to exercises given by the lecturer, as well as in group work in self-study.
    • Assess suggestions for solutions by fellow students, evaluate their own approaches to solutions (ability to criticize).
    • Distinguish themselves through capacity for teamwork, communication skills and cooperation skills.
    • Represent and justify their own approaches to solutions during criticism by the lecturer or fellow students (ability to accept criticism).
    • Perceive their own learning ability and willingness to learn.
    • Communicate independently, reflect on their own behavior and carry out an appropriate self-assessment.
    • Take on responsibility through self-discipline, flexibility and target orientation.
    • Are characterized by their full commitment, duteousness and reliability.
    • Represent their independence and self-motivation and thereby positively influence their determination to be top performers.

Admission Requirements

Recommended prerequisite is the successful completion of the modules Financial Accounting, Balancing of Accounts, Cost Accounting and Controlling.