5928 Financial Reporting and Analysis
Univ.Prof. Dr. Eva Eberhartinger, LL.M.(Exeter)
  • LV-Typ
  • Semesterstunden
  • Unterrichtssprache
26.02.2019 bis 28.02.2019
Anmeldung über LPIS
Hinweise zur LV
Planpunkt(e) Bachelor
Wochentag Datum Uhrzeit Raum
Dienstag 05.03.2019 09:00 - 12:00 D5.1.001
Dienstag 12.03.2019 09:00 - 12:00 D5.1.001
Dienstag 19.03.2019 09:00 - 12:00 D5.0.002
Dienstag 26.03.2019 09:00 - 12:00 D5.1.001
Dienstag 02.04.2019 09:00 - 12:00 D5.1.001
Dienstag 09.04.2019 09:00 - 12:00 D5.1.001
Dienstag 30.04.2019 10:00 - 12:00 TC.0.03 WIENER STÄDTISCHE

Inhalte der LV

The course Financial Reporting & Analysis covers:

  • Introduction to Financial Reporting according to IFRS
  • Items and Structure of Financial Statements
  • Discussion of an Annual Report of a Multinational Enterprise
  • Financial Statement Analysis and Ratios
  • Introduction to Financial Statement Data (Orbis)

Topics are prepared by students, presented by the professor, and discussed in class.

Lernergebnisse (Learning Outcomes)

After attending this course, students will be able to:

  • describe the role of accounting in communicating financial information
  • define and explain the different components of an annual report
  • identify and specify the items of an income statement, a statement of financial position and a cash-flow statement
  • show the link between financial statements
  • understand an audit report
  • understand the effect of accounting choices
  • analyze financial statements
  • calculate, understand, and interpret different financial statement ratios
  • reflect the limitations of financial statement analysis
  • use the database Orbis
  • select, compare and interpret specific financial statement data, with a focus on specific industries and economic cycles

Regelung zur Anwesenheit

Students need to attend at least 6 out of 7 classes in order to pass the course. No information about the absence is necessary. If there is an absence in more than one lecture, a positive completion of the course is not possible.


The class comprises seven attendance courses, 3 hours each. During the attendance course, the professor discusses the topics with students, based on presentation, preparatory questions, readings and homework. Students are expected to prepare for class and to participate actively. Preparation and active participation of each student will be essential for student´s success in class. Online Clicker-Questions, based on the preparatory materials, require students to bring their smartphone/mobile device to class.

Preparatory questions, slides and relevant reading materials will be available at Learn@WU.

Leistung(en) für eine Beurteilung

25% In-class Participation. The quality of students’ input in discussions will be evaluated. Answers to online clicker-questions, based on the preparatory material, are also part of in-class participation. To achieve the full 25% of in-class participation, 7 participation points from discussion and/or clicker-questions during the course are required.

30% Homework (three homework assignments á 10%). Students upload their homework at Learn@WU in time. Students have to be prepared to answer questions regarding the exercises in the following class. 

45% Final Exam. The written exam covers theory-based questions and problem-centered open questions. Exam-relevant materials comprise of mandatory readings, teaching slides and all topics that are part of class discussion. No retake will be offered.


90% or more: 1 (excellent)

80% or more: 2 (good)

70% or more: 3 (satisfactory)

60% or more: 4 (sufficient)

59,5% or less: 5 (fail)

Teilnahmevoraussetzung(en) und Vergabe von Wartelistenplätzen

No prerequisites.


1 Autor/in: Aerts/Walton

Global Financial Accounting & Reporting

Auflage: 4
Jahr: 2018
Prüfungsstoff: Ja
Empfehlung: Unbedingt notwendige Studienliteratur für alle Studierenden
Art: Buch

Empfohlene inhaltliche Vorkenntnisse

No prerequisites.

Erreichbarkeit des/der Vortragenden

Office hours, agreement via e-mail.

Zuletzt bearbeitet: 11.01.2019