2024/2025
Финансовая отчетность и её анализ
Статус:
Маго-лего
Когда читается:
3, 4 модуль
Онлайн-часы:
20
Охват аудитории:
для своего кампуса
Язык:
русский
Кредиты:
6
Программа дисциплины
Аннотация
During the course, students will gain skills in generating and analyzing the financial reports formed in accordance with the Russian accounting standards. The key features of the course are: -practical case on the analyzing of the financial position of a company based on the financial reporting data, - studying of methods for assessing, diagnosing and forecasting financial and economic processes of organizations operating in the system of market relations.
Цель освоения дисциплины
- to develop students' understanding of the basic principles of formation and analysis of financial statements in accordance with IFRS
- to acquire abilities and skills of financial statement application for the analysis of the financial position of companies
Планируемые результаты обучения
- prepare financial statements in accordance with IFRS
- assess the impact of transactions on the balance sheet
- interpret information from financial statements
- evaluate the performance of commercial organizations using financial ratios
- interpret information from non-financial statements
- consolidatе financial statements for corporate groups
Содержание учебной дисциплины
- Principles of Preparing Financial Statements in Compliance with IFRS
- Financial Statement Analysis
- Non-Financial Statements
- Consolidation of Financial Statements
Промежуточная аттестация
- 2024/2025 4th module0.4 * Домашняя контрольная работа + 0.3 * Самостоятельные работы в ЛМС + 0.3 * Самостоятельные работы в ЛМС
Список литературы
Рекомендуемая основная литература
- David Alexander, Ann Jorissen, Martin Hoogendoorn, Carien van Mourik, & Collette Kirwan. (2020). International Financial Reporting & Analysis, Edition 8: Vol. Eighth edition. Cengage Learning.
- International Accounting and Multinational Enterprises, 6th ed., 506 p., Radebaugh, L. H., Gray, S. J., Black, E. L., 2006
- Risk Management, Derivatives, and Financial Analysis under SFAS No.133, 110 p., Gastineau, G. L., Smith, D. J., Todd, R., 2001
Рекомендуемая дополнительная литература
- Non-financial Reporting: International Context, Russian Practice ; Нефинансовая отчетность: международный контекст, российская практика. (2018). Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsbas&AN=edsbas.54E568E0
- Principles of Corporate Finance, 11th global ed., XXVIII, 889 p., AP 1-10, Gl 1-18, I 1-25, Brealey, R. A., Myers, S. C., Allen, F., 2014