Masterstudium Business Informatics - Fakultät für Informatik, TU Wien

SBA/FR1 - Advanced Financial and Risk Management 1
ECTS-Credits: 6.0
Summary: In this module, students are provided with fundamental knowledge and skills
necessary in the nancial and risk management of industrial organizations. The module
consists of integrated courses that contain lecture, interactive, and assignment sections.
Learning Outcomes:
Knowledge:
Skills:
• Basic concepts of the International Financial Reporting Standard that are necessary
in the nancial and risk management of capital market oriented industrial
organizations
• Planning and control concepts that are performed in the nancial and risk management
at the enterprise level of decentrally organized enterprises
• Thinking within models
Competences:
• Social competence to see nancial and risk management as purely economical as
well as mathematical problem
• Individually solving dierent problems
• Self organization capability and self responsive thinking
• Team working and leadership capabilities
• Enhanced curiosity and interest by solving practical problems and case studies as
well as intellectual questions and problems
Syllabus:
• Financial management and reporting: Compliance requirements (IFRS, Capital
Accord and COSO Integrated Framework); IFRS basics (asset/liability approach,
recognition and measurement principles, true and fair view doctrin, management
concept related to risk management); nancial performance management overview;
IFRS-based enterprise planning (plan balance sheet, plan income statement and
plan cash ow statement); integration of control strategies; integration of hedge
accounting pecularities
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