5367 Financial Reporting and Analysis
Assist.Prof. PD Harald Amberger, Ph.D.
Contact details
Weekly hours
Language of instruction
02/27/23 to 03/07/23
Registration via LPIS
Notes to the course
Subject(s) Bachelor Programs
Day Date Time Room
Tuesday 05/09/23 02:00 PM - 05:00 PM D3.0.225
Tuesday 05/16/23 02:00 PM - 05:00 PM D3.0.225
Tuesday 05/23/23 02:00 PM - 05:00 PM D3.0.225
Tuesday 05/30/23 02:00 PM - 05:00 PM D3.0.225
Tuesday 06/06/23 02:00 PM - 05:00 PM D3.0.225
Tuesday 06/13/23 02:00 PM - 05:00 PM D3.0.225
Monday 06/26/23 03:00 PM - 05:00 PM Präsenz-Prüfung

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

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

Learning outcomes

After attending this course, students are 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 the income statement, the statement of financial position, and the cash-flow statement
  • show the link between different financial statements
  • understand the role of financial-statement audits and the auditor's report
  • understand the effect of accounting choices
  • analyze financial statements
  • calculate, understand, and interpret key financial statement ratios
  • reflect on the limitations of financial statement analysis
  • select, compare, and interpret financial statement data, with a focus on specific industries and economic cycles
Attendance requirements

Students are required to attend at least 80% of the class sessions.

Teaching/learning method(s)

The course consists of seven class sessions (3 hours each). During these sessions, the professor discusses different topics with the students, based on presentation, preparatory questions, readings, and homework. Students are expected to prepare for class and to participate actively. Preparation and active participation will be essential for students' learning success.

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 made available via Learn@WU.


21% 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 21% of in-class participation, students have to obtain 7 participation points from discussion and/or clicker-questions.

30% Homework: Homework consists of three assignments, each worth 10%. Students are required to upload their homework via Learn@WU on time. Students should prepared to answer questions regarding the exercises in the following class session. 

49% Final Exam. The exam covers theory-based questions and problem-centered open questions. Exam-relevant materials comprise all mandatory readings, teaching slides, and all topics covered in class.


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)

Prerequisites for participation and waiting lists

No prerequisites.


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Availability of lecturer(s)

The instructor is available via e-mail ( Moreover, the instructor is available for office hours (either in person or online); please schedule via e-mail!

Last edited: 2022-12-05