ich war hier: LVWiWiInternationaleRechnungslegung

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Dies ist eine alte Version von LVWiWiInternationaleRechnungslegung erstellt von Pioch am 2014-11-25 16:50:57.

 

Basic Principles of International Accounting


Financial Markets and Institutions (Financial Intermediation)


Contact

If you will have a question, please use this link to contact Ms. Prof. Dr. Hildegard Breig.


Course Material

The course material is available in the share folder of the faculty.


Textbooks

  • World Bank: Finance for All: Policies and Pitfalls in Expanding Access, 2008, Chapter 1 - 2

Weitere Informationen zur Lehrveranstaltung

Credits: 5 ECTS

Degree programm:
Bachelor-degree
faculaty business and economics; recommend participation to the students from the 4th semester

Duration of the course:
one semester, 4 SWS

Learning outcomes:
The participants:
  • get knowledge about the lagal basics of accounting,
  • learn the elements of financial statements,
  • understand bookkeeping in the light of international accounting,
  • get to know the preconditions and limitations of financial statement analysis,
  • get knowledge about recognition rules,
  • get to know depreciation,
  • get to know the reasons for impairment losses,
  • will understand group statements,
  • get to know the disclosure of current assets along German HGB and IFRS,
  • understand the need to provide a cash flow statement,
  • get to know the rules for equity recognition,
  • understand the benefit of the income statement for the reader of the financial statements,
  • learn the need of the statement of changes in equity,
  • know the major liability items,
  • will achieve a basic knowledge about risk management.

Grading:
Presentations (20%)
Final written exam (80%) (optional in german)
Information

The lecture "Game Theory" hosted by Ms. Prof. Dr. Hildegard Breig takes place conventionally from the fourth semester up to the sixth semester.


Topics


1.Introduction
    • overview of the financial system
    • types of financial intermediaries

2. Fundamentals
    • perfect versus imperfect financial markets
    • financial contracting
    • asymmetric information

3. Financial intermediaries as delegated monitors

4. Financial intermediaries as liquidity providers

5. Macroeconomic issue of financial intermediation
    • the bank lending channel of monetary policy transmission
    • the finance-growth-nexus
    • systemic risks of banking

6. Regulation and supervision
    • capital requirements
    • deposit insurance


Dates

In the winter semester 2014/15 the lecture is taking place:

lecture part Day Time Room
Part 1 Thursday I 2.15 - 3.45 pm C102
Part 2 Thursday II 4.15 - 5.45 pm C102




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