330.224 Investment and Financing 1
This course is in all assigned curricula part of the STEOP.
This course is in at least 1 assigned curriculum part of the STEOP.

2021S, VU, 2.0h, 3.0EC

Course evaluation


  • Semester hours: 2.0
  • Credits: 3.0
  • Type: VU Lecture and Exercise
  • Format: Distance Learning

Learning outcomes

After successful completion of the course, students are able to:

  • Understand via the REA economic logic the logic of IFRS
  • Apply different variants of the capital budgeting methodology for the evaluation of direct and financial investments
  • Determine the initial and the subsequent prices and thereon determined financing costs/revenues of loans via different present value models
  • Establish the double-entry bookkeeping records that are related to derivative and non-derivative financial instruments over time

Subject of course

  1. REA Accounting Model: Resource/Event/Agent-Model
  2. IFRS-Logic: Balance Sheet, Income Statement, Cash Flow Statement und Changes of Equity
  3. Capital Budgeting
  4. Pricing of Financial Instruments in IFRS
  5. Pathwise Present Value Calculation
  6. Investment in Property, Plant, Equipment
  7. Financial Investments
  8. Loan Financing
  9. Pricing of Financial Instruments according to Basel II Requirements
  10. Non-Derivative Financial Instruments in IFRS
  11. Derivative Financial Instruments in IFRS

Teaching methods

Constructivist teaching methodology

Mode of examination


Additional information

Bitte melden Sie sich in der jeweiligen Gruppe im TUWEL an!



Course dates

Mon11:00 - 13:0001.03.2021 - 28.06.2021 (LIVE)distance learning
Investment and Financing 1 - Single appointments
Mon01.03.202111:00 - 13:00 distance learning
Mon08.03.202111:00 - 13:00 distance learning
Mon15.03.202111:00 - 13:00 distance learning
Mon22.03.202111:00 - 13:00 distance learning
Mon12.04.202111:00 - 13:00 distance learning
Mon19.04.202111:00 - 13:00 distance learning
Mon26.04.202111:00 - 13:00 distance learning
Mon03.05.202111:00 - 13:00 distance learning
Mon10.05.202111:00 - 13:00 distance learning
Mon17.05.202111:00 - 13:00 distance learning
Mon31.05.202111:00 - 13:00 distance learning
Mon07.06.202111:00 - 13:00 distance learning
Mon14.06.202111:00 - 13:00 distance learning
Mon21.06.202111:00 - 13:00 distance learning
Mon28.06.202111:00 - 13:00 distance learning

Examination modalities

  • Midterm and final exam with calculation & case examples and multiple-choice questions
  • Preparation for the lecture via reading assignments and homeworks
  • Project work
  • Case presentations and discussions in the lecture

Course registration

Begin End Deregistration end
02.02.2021 12:00 07.03.2021 23:59 07.03.2021 23:59


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Das Buch "IFRS-Finanzmanagement: Investition und Finanzierung" ist im Grafischen Zentrum der TU Wien erhältlich.


  • Attendance Required!