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.

2022S, VU, 2.0h, 3.0EC
TUWEL

Properties

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

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

Immanent

Additional information

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

Lecturers

Institute

Course dates

DayTimeDateLocationDescription
Mon11:00 - 13:0007.03.2022 - 27.06.2022 Distance Learning (LIVE)Vorlesung
Investment and Financing 1 - Single appointments
DayDateTimeLocationDescription
Mon07.03.202211:00 - 13:00 Distance LearningFlipped Classroom
Mon14.03.202211:00 - 13:00 Distance LearningFlipped Classroom
Mon21.03.202211:00 - 13:00 Distance LearningFlipped Classroom
Mon28.03.202211:00 - 13:00 Distance LearningFlipped Classroom
Mon04.04.202211:00 - 13:00 Distance LearningFlipped Classroom
Mon25.04.202211:00 - 13:00 Distance LearningFlipped Classroom
Mon02.05.202211:00 - 13:00 Distance LearningFlipped Classroom
Mon09.05.202211:00 - 13:00 Distance LearningFlipped Classroom
Mon16.05.202211:00 - 13:00 Distance LearningFlipped Classroom
Mon23.05.202211:00 - 13:00 Distance LearningFlipped Classroom
Mon30.05.202211:00 - 13:00 Distance LearningFlipped Classroom
Mon13.06.202211:00 - 13:00 Distance LearningFlipped Classroom
Mon20.06.202211:00 - 13:00 Distance LearningFlipped Classroom
Mon27.06.202211:00 - 13:00 Distance LearningFlipped Classroom

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

Exams

DayTimeDateRoomMode of examinationApplication timeApplication modeExam
Wed17:00 - 18:3019.03.2025GM 1 Audi. Max.- ARCH-INF written07.03.2025 08:00 - 18.03.2025 23:59TISSTest 1 - Gruppe A
Wed18:30 - 20:0019.03.2025GM 1 Audi. Max.- ARCH-INF written07.03.2025 08:00 - 18.03.2025 23:59TISSTest 1 - Gruppe B
Wed17:00 - 18:3002.04.2025GM 1 Audi. Max.- ARCH-INF written20.03.2025 08:00 - 01.04.2025 23:59TISSTest 2 - Gruppe A
Wed18:30 - 20:0002.04.2025GM 1 Audi. Max.- ARCH-INF written20.03.2025 08:00 - 01.04.2025 23:59TISSTest 2 - Gruppe B
Mon18:00 - 19:3005.05.2025GM 1 Audi. Max.- ARCH-INF written03.04.2025 08:00 - 04.05.2025 23:59TISSTest 3 - Gruppe A
Mon19:30 - 21:0005.05.2025GM 1 Audi. Max.- ARCH-INF written03.04.2025 08:00 - 04.05.2025 23:59TISSTest 3 - Gruppe B
Mon18:00 - 19:3019.05.2025GM 1 Audi. Max.- ARCH-INF written06.05.2025 08:00 - 18.05.2025 23:59TISSTest 4 - Gruppe A
Mon19:30 - 21:0019.05.2025GM 1 Audi. Max.- ARCH-INF written06.05.2025 08:00 - 18.05.2025 23:59TISSTest 4 - Gruppe B

Course registration

Begin End Deregistration end
01.02.2022 12:00 06.03.2022 23:59 06.03.2022 23:59

Curricula

Study CodeObligationSemesterPrecon.Info
033 282 Mechanical Engineering - Management Mandatory4. SemesterSTEOP
Course requires the completion of the introductory and orientation phase
033 526 Business Informatics Not specified4. SemesterSTEOP
Course requires the completion of the introductory and orientation phase
066 936 Medical Informatics Mandatory electiveSTEOP
Course requires the completion of the introductory and orientation phase

Literature

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

Miscellaneous

  • Attendance Required!

Language

German