2024/2025
Financial Reporting and Analysis
Type:
Mago-Lego
Delivered by:
HSE Banking Institute
When:
2 module
Online hours:
20
Open to:
students of one campus
Language:
English
ECTS credits:
6
Contact hours:
12
Course Syllabus
Abstract
The course consists of two mains blocks: financial accounting & reporting and financial analysis. Within the ‘Financial accounting & reporting’, students get acquainted with the conceptual framework and main principles of accounting, learn financial reports’ types and structure. The ‘Financial analysis’ forms the ability of students to perform a comprehensive analysis of a company’s financial standing.
Learning Objectives
- The objective of this course is to form students’ theoretical knowledge and practical skills related to accounting methodology and process of financial reporting and analysis, 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 standards of accounting and analysis.
Expected Learning Outcomes
- Being able to analyze the main data and elements of financial reporting aimed at the assessment of a company’s financial performance, health (profit decomposition, impact of financial leverage, sustainable growth, creating shareholder value) and of its market steadiness and investment attractiveness, maintenance of financial stability.
- Getting acquainted with a company’s reporting types, principles of its constitution;
- Getting acquainted with main requirements with regards to financial reporting organization;
- Getting knowledge on economic nature of accounts, composition and structure of financial reporting;
- Learning of subject, objects, fundamentals and purpose of financial reporting and analysis;
Course Contents
- Subject, goals, principles of financial accounting and reporting in accordance with IFRS, balance and operations of a company
- IFRS - analysis of main standards
- Financial reporting
- Financial analysis of a company:
- Manipulation with financial statements
- Case study «Assessment of the financial health and performance of a company».
Assessment Elements
- Grade currentGrade current is defined before the final control (exam). Grade current is calculated as a sum of grades for graded tasks’ fulfillment.
- Grade examExam consists of two written parts. The first part is a multiple choice on accounting and reporting combined with 2-3 accounting tasks to solve. The second part of the exam is a case study. When assessing the exam, the professor pays significant attention not only to the final solution but also to the logic of the proposed solution to see a student’s way of thinking. In case of a fail or absence at the exam a student is offered to pass through the exam once again at the defined deadline.
Bibliography
Recommended Core Bibliography
- Robert Higgins. (2018). ISE EBook Online Access for Analysis for Financial Management. McGraw-Hill Education.
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.
- 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.