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

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

Constructivist teaching methodology

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• 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

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