Финансовый учет, анализ и отчетность
- 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.
- 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.
- 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».
- tasks solving meeting the deadline
- students’ activity in business games, discussions
- Interim assessment (1 module)0.55 * exam + 0.2 * students’ activity in business games, discussions + 0.25 * tasks solving meeting the deadline
- International financial reporting and analysis, Alexander D., Britton A., 2014
- 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