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| Semester | spring semester 2024 |
| Course frequency | Every spring sem. |
| Lecturers | Anna Waldner (anna.waldner@unibas.ch, Assessor) |
| Content | The objective of this course is to enable students to understand financial statements of single legal entities according to the IFRSs. Students will expand their technical proficiency in accounting for physical and financial transactions, and in the preparation of financial statements, thereby developing the conceptual understanding for the scope of the Standards, and the recognition and measurement of assets and liabilities. |
| Learning objectives | Understand financial statements according to the IFRSs |
| Bibliography | David Alexander et al (2020): International Financial Reporting and Analysis, 8th ed, Cenage Learning, ISBN978-1-4737-6685-3. |
| Weblink | Weblink |
| Admission requirements | Completed Bachelor in Business and Economics |
| Course application | Registration: Please enroll in the Online Services (services.unibas.ch); Eucor-Students and mobility students of other Swiss Universities or the FHNW first have to register at the University of Basel BEFORE the start of the course and receive their login data by post (e-mail address of the University of Basel). Processing time up to a week! Detailed information can be found here: https://www.unibas.ch/de/Studium/Mobilitaet.html After successful registration you can enroll for the course in the Online Services (services.unibas.ch). Applies to everyone: Enrolment = Registration for the course and the exam! |
| Language of instruction | English |
| Use of digital media | Online, mandatory |
| Interval | Weekday | Time | Room |
|---|---|---|---|
| wöchentlich | Wednesday | 16.15-18.00 | Wirtschaftswissenschaftliche Fakultät, Seminarraum S15 HG.31 |
| Comments | In class course in February 15.-17.2.24 (9.15-18.00) and then weekly Wednesday 16.15-18.00 online per Zoom. |
| Date | Time | Room |
|---|---|---|
| Thursday 15.02.2024 | 09.15-18.00 | Wirtschaftswissenschaftliche Fakultät, Seminarraum S15 HG.31 |
| Friday 16.02.2024 | 09.15-18.00 | Wirtschaftswissenschaftliche Fakultät, Seminarraum S15 HG.31 |
| Saturday 17.02.2024 | 09.15-18.00 | Wirtschaftswissenschaftliche Fakultät, Seminarraum S15 HG.31 |
| Wednesday 28.02.2024 | 16.15-18.00 | - Online Präsenz -, -- |
| Wednesday 06.03.2024 | 16.15-18.00 | - Online Präsenz -, -- |
| Wednesday 13.03.2024 | 16.15-18.00 | - Online Präsenz -, -- |
| Wednesday 20.03.2024 | 16.15-18.00 | - Online Präsenz -, -- |
| Wednesday 27.03.2024 | 16.15-18.00 | - Online Präsenz -, -- |
| Wednesday 03.04.2024 | 16.15-18.00 | - Online Präsenz -, -- |
| Wednesday 10.04.2024 | 16.15-18.00 | - Online Präsenz -, -- |
| Wednesday 17.04.2024 | 16.15-18.00 | - Online Präsenz -, -- |
| Wednesday 24.04.2024 | 16.15-18.00 | - Online Präsenz -, -- |
| Wednesday 01.05.2024 | 16.15-18.00 | Tag der Arbeit |
| Wednesday 08.05.2024 | 16.15-18.00 | - Online Präsenz -, -- |
| Wednesday 15.05.2024 | 16.15-18.00 | - Online Präsenz -, -- |
| Wednesday 22.05.2024 | 16.15-18.00 | - Online Präsenz -, -- |
| Wednesday 29.05.2024 | 16.15-18.00 | - Online Präsenz -, -- |
| Modules |
Module: Business Field: Management Accounting (Master's Studies: Business and Technology) Module: Core Courses in Business and Economics (Master's Studies: Business and Economics) Module: Core Courses in Finance, Controlling, Banking (Master's Studies: Business and Economics) Module: Field Electives in Finance and Money (Master's Studies: Finance and Money) Module: Finance Field: Financial Management and Investment (Master's Studies: Finance and Money) Module: Specific Electives in Business and Economics (Master's Studies: Business and Economics) Module: Specific Electives in Finance, Controlling, Banking (Master's Studies: Business and Economics) |
| Assessment format | record of achievement |
| Assessment details | Each exam will consist of a combination of topics covered in the lecture (knowledge questions) and quizzes & cases (problem-solving abilities). Accepted documents & tools: simple calculator, pens and English dictionaries Midterm exam and final exam have equal weights (grades will be based on the arithmetic mean). Midterm exam: 10.04.24; 16:15-17:15. WWZ S13: A-Hi; WWZ Audi: Hu-N; WWZ S15: O-Z. End-of-term exam (on part 2): 18.06.24; 14:45-15:45. Late deregistration is not possible for this course. If you do not wish to take part in the mid- and end-exam, please cancel your registration within the registration deadline. |
| Assessment registration/deregistration | Reg.: course registration, dereg: cancel course registration |
| Repeat examination | no repeat examination |
| Scale | 1-6 0,1 |
| Repeated registration | as often as necessary |
| Responsible faculty | Faculty of Business and Economics , studiendekanat-wwz@unibas.ch |
| Offered by | Faculty of Business and Economics |