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Магистратура 2019/2020

Финансовый учет, анализ и отчетность

Статус: Курс обязательный (Финансовый аналитик)
Направление: 38.04.08. Финансы и кредит
Когда читается: 1-й курс, 1 модуль
Формат изучения: Full time
Прогр. обучения: Финансовый аналитик
Язык: английский
Кредиты: 3

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

Learning Objectives

  • 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 both international and Russian standards of accounting and analysis.
Expected Learning Outcomes

Expected Learning Outcomes

  • Learning of subject, objects, fundamentals and purpose of financial reporting and analysis;
  • Getting acquainted with main requirements with regards to financial reporting organization;
  • Getting knowledge on economic nature of accounts, composition and structure of financial reporting;
  • Getting acquainted with a company’s reporting types, principles of its constitution;
  • 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.
Course Contents

Course Contents

  • Subject, goals, principles of financial reporting in accordance with different accounting systems (RAS, IFRS), balance and operations of a company (both banks and non-banks institutions).
  • Accounting of principal business’ operations of a company.
  • Accounting of operations related to a company’s investment and economic activity.
  • Financial reporting.
  • Financial analysis of a company.
  • Case study «Assessment of the financial health and performance of a company».
Assessment Elements

Assessment Elements

  • non-blocking tasks solving meeting the deadline
  • non-blocking students’ activity in business games, discussions
  • non-blocking exam
Interim Assessment

Interim Assessment

  • Interim assessment (1 module)
    0.55 * exam + 0.2 * students’ activity in business games, discussions + 0.25 * tasks solving meeting the deadline
Bibliography

Bibliography

Recommended Core Bibliography

  • International financial reporting and analysis, Alexander D., Britton A., 2014

Recommended Additional Bibliography

  • Mohanram, P., Saiy, S., & Vyas, D. (2018). Fundamental analysis of banks: the use of financial statement information to screen winners from losers. Review of Accounting Studies, 23(1), 200–233. https://doi.org/10.1007/s11142-017-9430-2
  • Robinson, T. R., & CFA Institute. (2012). International Financial Statement Analysis Workbook (Vol. Second edition). Hoboken, N.J.: Wiley. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=946117