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Financal Analysis

Module name (EN): Financal Analysis
Degree programme: International Business, Bachelor, ASPO 01.10.2020
Module code: IBB-210
Hours per semester week / Teaching method: 4V (4 hours per week)
ECTS credits: 5
Semester: 2
Mandatory course: yes
Language of instruction:
English
Assessment:
Written exam (90 minutes / can be repeated semesterly)
Curricular relevance:
IBB-210 International Business, Bachelor, ASPO 01.10.2020, semester 2, mandatory course
Workload:
60 class hours (= 45 clock hours) over a 15-week period.
The total student study time is 150 hours (equivalent to 5 ECTS credits).
There are therefore 105 hours available for class preparation and follow-up work and exam preparation.
Recommended prerequisites (modules):
None.
Recommended as prerequisite for:
IBB-433 Seminar Contemporary Issues in Financial Management
IBB-620 Entrepreneurship and Business Valuation


[updated 16.03.2020]
Module coordinator:
Prof. Dr. Mana Mojadadr
Lecturer:
Prof. Dr. Mana Mojadadr


[updated 02.03.2020]
Learning outcomes:
The most common language on the international financial markets, managed e.g. through Earnings or annual reports published by listed companies, follows the conceptual and legal guidelines of the International Financial Reporting Standards (IFRS), especially in the EU. Key investors’ decisions are made of impacts of these international rules and principles, as well as how management goals internally are defined and mainly measured by the achievement of financial Key Performance Indicators (KPIs). Therefore, gaining the respective basic understanding about key IFRS rules and their impact on annual reports, as well as gaining competencies to interpret the financial health of organizations holistically in this Bachelor’s degree programme in its broad outlines is the overarching goal for the students of this course.
  
In addition, recent scandals such as the “Diesel Scandal” or many other cases have shown that solely financial analysis-oriented valuation of organizations cannot be sufficient. Therefore, students of this course learn furthermore to analyze business models and companies’ strategies in order to derive assessments and business analysis estimates either and to connect the dots.
 
This course enables students to evaluate real and current examples in order to form the link between the objectives of strategic (financial) management, e.g. from the perspective of the Board of Directors of a company, as well as the position of a company on the capital markets, or by investors’ perception.
 
Overall, students of this course are able to evaluate key components of a company´s business and financial analysis of an organization and, based on this, make recommendations for decision makers or investors.
 


[updated 16.03.2020]
Module content:
1 Basics
2 Financial Analysis & Business Analysis
3 Measurement of key Financial Statement Items
4 Case studies and project team work
 
 
 


[updated 16.03.2020]
Teaching methods/Media:
- Lectures
- Real case(s) (studies) (project based team work)
- Exercises, research and analysis work prepared by sub-teams


[updated 16.03.2020]
Recommended or required reading:
Current business and company information (especially annual reports; depends on planned case studies)
 
Most recent case studies and statistics
 
Most recent relevant papers
 
Most recent relevant International Financial Reporting Standards & HGB (German GAAP)
 
Handbooks:
•        Alexander, J., Financial Planning & Analysis and Performance Management, most recent edition, Hoboken/New Jersey.
•        Baetge, J./Kirsch, H.-J./Thiele, S.: Bilanzen, Düsseldorf, aktuelle Auflage.
•        Bieg, H. u. a.: Handbuch der Rechnungslegung nach IFRS. Wiesbaden, aktuelle Auflage.
•        Bieg, H./ Kußmaul. H.: Externes Rechnungswesen, München, aktuelle Auflage.
•        Coenenberg, A.: Jahresabschluss und Jahresabschlussanalyse, Stuttgart, aktuelle Auflage.
•        Epstein, M./Verbeeten, F./Widener, S., Performance Management and Management Control: Contemporary Issues, most recent edition, Emerald Publishing Limited.
•        Fridson, M./Alvarez, F., Financial Statement Analysis: A Practitioner´s Guide, most recent edition,
•        Graham, B., The Intelligent Investor: The Definitive Book on Value Investing. A Book of Practical Counsel, most recent edition, Harper Business.
•        Küting, K./Weber, C.-P., Vom Financial Accounting zum Business Reporting, most recent edition, Stuttgart.
•        Küting, K./Weber, C.-P., Die Bilanzanalyse, most recent edition, Stuttgart.
•        Palepu, K., Step-By-Step Business Analysis and Valuation: Using Financial Statements to Value Any Business, most recent edition, South-Western Pub.
•        Parmenter, D., Key Performance Indicators: Developing, Implementing, and Using Winning KPIs, most recent edition, Hoboken/New Jersey.
•        Petersen, K./Bansbach, F./Dornbach, E., IFRS-Praxishandbuch, most recent edition, München.
•        Weaver, S., The Essentials of Financial Analysis, most recent edition, McGraw-Hill Education.
•        Wöhe, G./Kußmaul, H., Grundzüge der Buchführung und Bilanztechnik, München 2010.
 


[updated 16.03.2020]
[Mon Jun  1 10:53:24 CEST 2020, CKEY=ijb, BKEY=ibw4, CID=IBB-210, LANGUAGE=en, DATE=01.06.2020]