Corporate Transformation Management PT
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Preparation of a remediation report

level of course unit

3rd semester Master: 1st Study cycle

Learning outcomes of course unit

The students:
• know the essential contents of the German IDW ES 6
• know the requirements of the Austrian going concern forecast
• know how to prepare an expert opinion according to the regulations of the IDW ES 6
• know the crisis phases according to the German IDW ES 6 and can describe them
• know what a liquidity forecast is and can prepare it
• know how to implement a sustainable corporate restructuring
• know the differences of the expert opinion requirements in Germany and Austria

prerequisites and co-requisites

3rd semester Master: no details

course contents

• Different approaches of applied restructuring appraisals
• Restructuring ability & worthiness
• Structure of a restructuring appraisal (description of the crisis stage, sustainability of the business model, integrated planning, planned restructuring measures etc.)
• Special features of liability law from the expert's point of view
• Controlling of the implementation measures

recommended or required reading

Behringer, S. (2017) Unternehmenssanierung: Ursachen - Krisenfrüherkennung - Management, Wiesbaden.
Exler, M. & Situm, M., Hrsg. (2019) Restrukturierungs- und Turnaround-Management, Berlin.
Institut der Wirtschaftsprüfer in Deutschland e.V. (2017) Anforderungen an Sanierungskonzepte IDW ES 6 n.F. Düsseldorf.
Faulhaber, P., Landwehr, N. & Grabow, H.-J. (2009) Turnaround-Management in der Praxis, Frankfurt.

assessment methods and criteria

Module exam (out-of-court & in-court reorganization, preparation of a reorganization report)

language of instruction

German

number of ECTS credits allocated

5

eLearning quota in percent

0

course-hours-per-week (chw)

2

planned learning activities and teaching methods

The course takes place in dialog with the students. Thanks to their knowledge of Austrian law, they are able to contribute well and to learn using and from the differentiation between the regulations in Austria and Germany. Practical examples make the material to be taught clear and understandable. For the presentation of the special features within the concepts of insolvency as well as over-indebtedness, extensive cases are worked out and discussed with the students, which draw attention to the typical pitfalls.

semester/trimester when the course unit is delivered

3

name of lecturer(s)

Maximilian Majic Michael Strauß

year of study

2

recommended optional program components

none

course unit code

2

type of course unit

integrated lecture

mode of delivery

Compulsory

work placement(s)

none

Contact

Situm Mario
Prof. (FH) DDr. Mario Situm, MBA
Director of Studies
+43 5372 71819 147
Mario.Situmfh-kufstein.ac.at
questions? Any
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Infofolder
Infofolder

Internationales Symposium Restrukturierung

Am 22. Oktober 2021 findet das „10. Internationale Symposium Restrukturierung“ an der Fachhochschule Kufstein Tirol statt.

Im Mittelpunkt der Jubiläumsveranstaltung steht das Rahmenthema Wie geht´s weiter?.

Restrukturierungs- und Turnaround-Management

Praktiker:innenhandbuch: 
Restrukturierungs- und Turnaround-Management, 2. Auflage, Exler (Hrsg.)

Mehr Infos:
Publikationen

Restrukturierungs-Qualitätssiegel für Kufsteiner Masterstudiengang

Der berufsbegleitende Masterstudiengang Unternehmensrestrukturierung & -sanierung ist nach einjähriger Begutachtung offiziell TMA-zertifiziert – das renommierte Qualitätssiegel des Verbandes der deutschen Restrukturierungsexperten (TMA).

Weitere Informationen