Modulname Financial Reporting

Modulname
Financial Reporting
Modulcode
FIRE
Anzahl ECTS-Punkte
4
Gesamtarbeitsaufwand /
Workload in Stunden
Kontaktstudium
42 Stunden
Begleitetes Selbststudium
78 Stunden
Unbegleitetes Selbststudium
120 Stunden
Total
120 Stunden
Semester
Vollzeit: 6. Semester
Unterrichtssprache
Englisch
Modulniveau
Berufsbegl.: 8. Semester
B
I
A
C
R
M
S
(Erklärung am Ende)
Modultyp
(Erklärung am Ende)
Modulverantwortliche(r)
Dr. Marco Gehrig, WP
Dozententeam
Martin Knöpfel, WP
Lehr-/Lernmethoden
Lehrgespräch, Referat, Einzelarbeit, Partnerarbeit, Gruppenarbeit, angeleitetes
Selbststudium, Selbststudium
Leitidee
Students receives an overall overview on financial reporting. The topic of
Financial Reporting (FIRE) are the International Financial Reporting Standards
(IFRS) and Swiss GAAP FER (Swiss national reporting standards). The students
will obtain a profound knowledge about capital market requirements, accounting
policy and financial management. Not only do they understand the financial
reporting technique, but also they can assess the financial reporting quality and
the requirements of the financial community. They obtain the capabilities to take
over future financial positions in national and international companies.
Angestrebte Lernergebnisse
(Abschlusskompetenzen)
Fachkompetenzen:
Die Teilnehmenden können:

Profound knowledge about the requirements of the Swiss Capital market
and financial reporting requirements

Capability to present business models into financial reporting standards

Knowledge and application about financial reporting standards

Preparation of a balance sheet, income statement, cash flow statement and
notes in accordance to Swiss GAAP FER and IFRS

Knowledge about sound and profound financial reporting analysis
framework (and the perspective of a financial analyst)
Methodenkompetenzen:
Die Teilnehmenden können:

Application of financial reporting standards in accordance to IFRS and
Swiss GAAP FER

Application of modern financial reporting framework and instruments

Application how to organize and run a financial management function in a
national or multinational listed company

Knowledge about modern (current) financial analysis and reporting research
results

Solution capability to current financial reporting issues
Einführung und Gesamtüberblick

Introduction in the course
Themen-/Lernblock I: Financial Reporting Theory

Introduction to Financial Reporting

Financial Reporting Mechanics

Financial Reporting Standards

Regular reporting requirements

Ad hoc publicity

Disclosure of shareholdings

Corporate Governance

Management Transactions

Sanctions

Principles of Audit

Function of Investor Relations

Framework of IFRS

First time application (IFRS 1)

Presentation of the Financial Report (IAS 1)

Fair Value (IFRS 13)

Framework of Swiss GAAP FER

Core FER (FER 1 – 6)

Understanding financial reporting statements and business modells
Themen-/Lernblock II: Application of Financial Reporting Standards

General remarks on inventories

Inventories (IAS 2)

Inventories (FER 17)

Long term contracts (IAS 11)

Long term contracts (FER 22)

General remarks on non current assets

Current assets (IAS 16)

Current assets (FER 18)

Leasing (IAS 17)

Leasing (FER 13)

Intangible Assets (IAS 38)

Intangible Assets (FER 10)

Impairment (IAS 36)

Impairment (FER 20)

Financial analysis for intangible assets and impairments

Financial instruments (IAS 39, IFRS 9)

Financial instruments (FER 27)

Hedge accounting (IAS 39, IFRS 9)

Overview of incorporate investments

Deferred taxes (IAS 12)

Deferred taxes (FER 11)

Pension Accounting (IAS 19)

Pension Accounting (FER 16)

Provisions (IAS 37)

Provisions (FER 23)

Equity (FER 24)

Transactions with related parties (IAS 24)

Transactions with related parties (FER 15)

Revenue recognition (IAS 18)

Revenue recognition (FER)

Earnings per share (IAS 33)
Themen-/Lernblock IV: Business Combinations and further accounting
themes

Incorporate investments (IAS 28, IFRS 11, IFRS 12)

Business Combination (IAS 27, IFRS 3, IFRS 10)

Consolidation (FER 30)

Foreign Currencies (IAS 21)

Hyperinflation (IAS 29)

Share based payments (IFRS 2)

Assets held for sale (IFRS 5)

Events after the balance sheet date (IAS 10)

Interim reporting (IAS 34)

Interim reporting (FER 12)

Segment reporting (IFRS 8)

Equity change statement

Critical accounting estimates

Cash flow statement (IAS 7, FER 3)

Changes in estimates (IAS 8)
Themen-/Lernblock IV: Financial Reporting Analysis and Audit

Principles of Audit

Financial Reporting Analysis

Current Financial Reporting Research
Vorkenntnisse
(Eingangskompetenzen)
Lehrmittel/-materialien
Leistungsnachweise:
Prüfungsart und -dauer

Betriebliches Rechnungswesen 1 (BRW1) + 2 (BRW2)

Finanzielles Rechnungswesen (FIRW)
Pflichtliteratur:

Presentation slides

Cases

Self-study exercises
mündliche Prüfung; Dauer:
X schriftliche Prüfung; Dauer: 120 Minuten (zu 100% gezählt)
Präsentationen
Korreferate
Projekte
Lernberichte
schriftliche Arbeiten
Open book
Legende Modulniveau:
B – Basic level course: Modul bzw. Kurs zur Einführung in das Basiswissen eines Gebiets
I – Intermediate level course: Modul bzw. Kurs zur Vertiefung der Basiskenntnisse
A – Advanced level course: Modul bzw. Kurs zur Förderung und Verstärkung der Fachkompetenz¨
S – Specialised level course: Modul bzw. Kurs zum Aufbau von Kenntnisse und Erfahrungen in einem
Spezialgebiet
Legende Modultyp:
C – Core course: Modul bzw. Kurs des Kerngebiets eines Studienprogramms (Pflichtmodul bzw. Pflichtkurs)
R – Related course: Unterstützungsmodul bzw. -kurs zum Kerngebiet (z.B. Vermittlung von Vor- oder
Zusatzkenntnissen) (Wahlpflichtmodul bzw. -kurs)
M – Minor course: Wahlmodul bzw. -kurs