Module Handbook

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Module WIW-BWL-FBE4-M-1

Financial Reporting (M, 4.0 LP)

Module Identification

Module Number Module Name CP (Effort)
WIW-BWL-FBE4-M-1 Financial Reporting 4.0 CP (120 h)


CP, Effort 4.0 CP = 120 h
Position of the semester 1 Sem. in SuSe
Level [1] Bachelor (General)
Language [DE] German
Module Manager
Area of study [WIW-FUB] Financial Services and Financial Management
Reference course of study [WIW-82.21-SG] B.Sc. Business Studies
Livecycle-State [NORM] Active


Type/SWS Course Number Title Choice in
Presence-Time /
SL SL is
required for exa.
PL CP Sem.
Financial Reporting
P 45 h 75 h - - PL1 4.0 SuSe
  • About [WIW-BWL-FBE4-K-1]: Title: "Financial Reporting"; Presence-Time: 45 h; Self-Study: 75 h

Examination achievement PL1

  • Form of examination: written exam (Klausur) (90 Min.)
  • Examination Frequency: each semester
  • Examination number: 32315 ("Financial Reporting")

Evaluation of grades

The grade of the module examination is also the module grade.


lectures financial reporting
  • Basics of the financial statement
  • Basic elements of the financial accounting
  • Accounting of the non-current assets
  • Accounting of the current assets
  • Accounting of the equity
  • Accounting of the liabilities
  • Statement of comprehensive income
  • analysis of the financial statement
  • Notes and management Commentary
  • Basic principles of the IFRS
  • IFRS Accounting

exercise financial reporting:

In the exercise the practice of the theory to concrete issues of the lecture will be trained.

Competencies / intended learning achievements

With the successful completion of the module students will be able to:
  • name the economic and judicial basics of the annual financial statement
  • explain the methodic of the analysis of the annual financial statement
  • operate with the basic methods of the accounting policy
  • Assess the annual financial statements
  • prepare an financial statement according to HGB
  • Evaluate the informations of an annual financial statement
  • merge the financial accounting according to IFRS


  • Buchholz, R.: Internationale Rechnungslegung, 12. Aufl., Berlin 2015.
  • Coenenberg, A. G. / Haller, A. / Schultze, W.: Jahresabschluss und Jahresabschlussanalyse, 24. Aufl., Stuttgart 2016.

alternate literature

  • Buchholz, R.: Grundzüge des Jahresabschlusses nach HGB und IFRS, 8. Aufl., München 2013.
  • Döring, U. / Buchholz, R.: Buchhaltung und Jahresabschluss, 14. Aufl., Berlin 2015.
  • Möller, H. P. / Hüfner, B. / Ketteniß, H.: Buchführung und Finanzberichte, 4. Aufl., München 2012.
  • Rinker, C. / Ditges, J. / Arendt, U.: Bilanzen, 14. Aufl., Ludwigshafen 2012.
  • Schildbach, T. / Stobbe, T. / Brösel, G.: Der handelsrechtliche Jahresabschluss, 10. Aufl., Sternenfels 2013.

Requirements for attendance (informal)


Requirements for attendance (formal)


References to Module / Module Number [WIW-BWL-FBE4-M-1]