2023/2024
Financial Reporting and Analysis
Category 'Best Course for Broadening Horizons and Diversity of Knowledge and Skills'
Category 'Best Course for New Knowledge and Skills'
Type:
Mago-Lego
Delivered by:
HSE Banking Institute
When:
2 module
Online hours:
20
Open to:
students of one campus
Instructors:
Natalia Tsangl
Language:
English
ECTS credits:
6
Contact hours:
8
Course Syllabus
Abstract
The course consists of three mains blocks: financial accounting, reporting and analysis. Within the ‘Financial accounting’, students get acquainted with the conceptual framework and main principles of accounting. At the stage of the ‘Reporting’, students learn financial reports’ types and structure. The ‘Analysis’ forms the ability of students to perform a comprehensive analysis of a company’s financial standing.
Learning Objectives
- a. The objective of this course is to form students’ theoretical knowledge and practical skills related to methodology and process of financial reporting and analysis’ organization in a company, to usage intelligently of financial data for compilation of financial reports as well as for sound decision making based on a company’s financial analysis. The course is focused on International Financial Reporting Standards (IFRS).
Expected Learning Outcomes
- To understand subject, objects, fundamentals and purpose of financial reporting and analysis, economic nature of accounts, composition and structure of financial reporting
- To understand main requirements with regards to financial reporting organization
- To identify the difference between IFRS and other accounting and reporting standards
- To perform a basic analysis of the main reporting forms of financial statements
- To understand the principles of main IFRS standards
- To apply the knowledge of main IFRS standards when making a financial analysis
- To apply an appropriate financial analysis’ technic to a company
- To perform an analysis of a company’s operating performance
- To perform an analysis of a company’s financial policies
- To perform an analysis of a company’s potential to create a value for shareholders
- To reveal the signs of manipulation with financial statements
- To make a quick analysis of a company
Assessment Elements
- 6 final weekly tests
- Final ExamStudent will be given a certain cases. On the basis of given information, you should demonstrate knowledge in identifying scenarios for trading bond and their analysis. Student will need to provide some computations & arguments/interpretations according to the task. We strongly advise you to provide clear steps of your logic, so your peers can assess you fairly and vice versa.
Bibliography
Recommended Core Bibliography
- Sherman, E. H. (2015). A Manager’s Guide to Financial Analysis : Powerful Tools for Analyzing the Numbers and Making the Best Decisions for Your Business: Vol. Sixth edition. AMA Self-Study.
Recommended Additional Bibliography
- David Alexander, Ann Jorissen, Martin Hoogendoorn, Carien van Mourik, & Collette Kirwan. (2020). International Financial Reporting & Analysis, Edition 8: Vol. Eighth edition. Cengage Learning.
- Robert Higgins. (2018). ISE EBook Online Access for Analysis for Financial Management. McGraw-Hill Education.