FINANCIAL REPORTING AND ANALYSIS
This course aims at understanding and analyzing published financial statements. By the end of this course, students should be able to use financial statements as a basis for financial decision making and to understand their limitations and potential misstatements. Class sessions will alternate between lectures and case studies.
|
days |
|
| Friday |
1-2 |
- Financial reporting
- Evolution of international standards
- IFRS conceptual framework
|
| |
|
- Published accounts of companies
- Information to be provided
- Alternative formats for balance sheets, income statement
|
| |
|
- Cash flow statement |
| |
|
- Case study 1: Reading financial statements |
| Saturday |
1-2 |
- Financial ratio analysis |
| |
|
- Case study 2 - Financial ratio analysis |
| |
|
- Limitations of financial ratio analysis
- Impact of accounting policies on financial ratio analysis
- Window dressing: What remains after implementation of IFRS?
|
|
download the 
