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Please join the ILIAS group after your arrival. The lecturs is hold by Dr. Hütten, Chief Accounting Officer at SAP AG, Walldorf. The exercise class is hold by Dr. Sessar from SAP AG in Walldorf. Thus, the world may not be far away from realising the vision of a global set of accounting standards. In such an environment being knowledgeable about IFRS is nearly as important for a business professionals as English language skills.
This course introduces you to the framework, concepts, and processes associated with international financial reporting. You will learn how IFRS are developed and used around the world. You will also examine fundamental IFRS requirements and will exercise their application in practice. Thus, the course shall enable you to understand financial statements prepared under IFRS and apply IFRS accounting and disclosure requirements to a wide range of scenarios. The final exam is expected to take 90 minutes. You will have access to the slides and the case studies for the tutorials through the course homepage.
Please bring along the lecture slides and case studies and the relevant IFRS to each class. The slides for a given lecture and the case studies for a given tutorial will be made available at least a few days before the lecture date or tutorial date. We will not use a textbook for this course. You will need access to a current set of IFRS pronouncements. Further mandatory readings may be recommended for individual sections of the course.
Such readings will be highlighted in the lecture slides. Numerous IFRS textbooks are available in several languages. As far as they are current they can be used for further voluntary reading. Please register through the Portal2 after your arrival.
The registration period is 07. past performance, estimating its future performance, and valuing its equity. future financial performance, including revenues, earnings, asset balances and free cash flows. The class has a financial modeling component, eVal, so that as the class progresses, students will build the pieces of a comprehensive financial statement forecasting and valuation tool. The course illustrates contemporary forecasting and valuation techniques used by practitioners as well as evidence from academic research on the effectiveness of these techniques.
Students will demonstrate their understanding of and competency in course topics through an individual exam and team assignments. Please join the ILIAS group after your arrival. Die Unternehmensbesteuerung ist im internationalen Vergleich äußerst heterogen. Dies gilt trotz anhaltender Harmonisierungsbemühungen auch für die Europäische Union und andere Regionen.
Vor diesem Hintergrund haben die Rechtsformwahl, die Finanzierung und die zwischenstaatliche Gewinnallokation einen erheblichen Einfluss auf die Höhe der Unternehmenssteuerbelastung und determinieren Steuerplanungsüberlegungen. Es werden die Prinzipien der Besteuerung von Unternehmen in der Europa und im asiatischpazifischen Raum erörtert. und Personengesellschaften differenziert und der Einfluss der verschiedenen Steuersysteme auf Rechtsformwahl und Finanzierung aufgezeigt.
Understand and identify the key tax issues that affect international business transactions. wide tax harmonization efforts. Therefore, businesses have to adapt their organisation, finance and channels of distribution to the range of tax conditions in different countries and aim to optimise their tax situation by considering other business objectives.
The guidelines regarding the taxation of businesses in the European Union and in the Asian Pacific region are presented. The topics vary from the basic principles of the dual system of business taxation, the taxation of corporations and their shareholders and the taxation of partnerships to the impact of different corporation tax systems on financing decisions. Furthermore, the guiding principles of international taxation regarding inbound and outbound investments are discussed. Please register through the Portal2 after your arrival.
The registration period is 07. Behavioral Financial Economics is the area of finance which relaxes both of these assumptions. Behavioral models usually have two building blocks: limits to arbitrage, which make it difficult for rational traders to undo the dislocations caused by less rational traders and psychology, which catalogs the kinds of deviations from full rationality we might expect to see. or individual investor portfolio choice and trading behavior. in financial markets and the behavioral approach to explaining those puzzles. Students should have taken taken introductory courses in both Finance and Economic. Students should be familiar with such concepts as Fundamental Value, the Efficient Market Hypothesis, dividends as well as basic probability theory and regression analysis.
Knowledge of pricing models, primarily CAPM, is not required but is highly recommended. For Class 5 having some basic understanding of Corporate Finance will be helpful though is not required. Handbook of the Economics of Finance, North Holland.
Please register through the Portal2 after your arrival. The registration period is 07. What is corporate value? This course is designed to give students with an overview of the valuation of the modern corporation.
The basic tools relevant to valuation are discussed and case studies of valuation are examined. Value drivers and suggestions for value adding activities and changes are outlined and discussed. Sensitivity analysis is discussed and demonstrated. What is value and how is it measured? run business create or add value?
The major purpose of the course is to determine if and how these functions add value to the firm. These ideas are used to value the modern corporation. Please register through the Portal2 after your arrival.
Students will be directly admitted. Registration is possible throughout the semester. There will be an introductory session on 14 September 2015, 17. in room O 151. in room O 151. The course gives an introduction to the field of equity market anomalies.
anomalies and discusses why they might arise and persist. It also discusses to which extent these anomalies may be translated into effective investment strategies. number of financial phenomena appear to yield returns which cannot satisfactorily be explained with standard measures of risk and which are thus difficult to reconcile with the efficient market hypothesis. In this context, behavioral finance research argues that at least some parts of these apparent anomalies may be best explained with models in which some agents are not fully rational as well as in which market frictions exist. These insights might help to develop a better understanding of how financial markets actually work. The course starts with conceptual as well as methodological foundations of stock market anomalies.
Next, we will study potentially exploitable spillover effects between economically related stocks. section behind and ask to what extent it is possible to time the whole market. An emphasis of the course will be on recent developments in anomalies research. In this context, we will for instance study the role of the media for return predictability, ask to what extent investing in mutual funds is profitable, or focus on novel trading strategies which have recently been proposed in renowned finance journals. The course corresponds to 3 ECTS credits. Prerequisites: The course is offered for Bachelor exchange students.
content is based on. sufficient level of spoken and written English language skills is necessary. Students will receive one final grade on this course. of the final grade. The examination time is 90 minutes. Please contact me whenever you feel the need to clarify questions. also ask questions during or after our classroom sessions.
The course gives an introduction to the field of equity market anomalies. anomalies and discusses why they might arise and persist. It also discusses to which extent these anomalies may be translated into effective investment strategies. number of financial phenomena appear to yield returns which cannot satisfactorily be explained with standard measures of risk and which are thus difficult to reconcile with the efficient market hypothesis. In this context, behavioral finance research argues that at least some parts of these apparent anomalies may be best explained with models in which some agents are not fully rational as well as in which market frictions exist.