Бакалавриат
2021/2022
Финансовая отчетность по МСФО и анализ
Лучший по критерию «Полезность курса для Вашей будущей карьеры»
Лучший по критерию «Полезность курса для расширения кругозора и разностороннего развития»
Статус:
Курс обязательный (Управление бизнесом)
Направление:
38.03.02. Менеджмент
Кто читает:
Департамент финансового менеджмента
Где читается:
Высшая школа бизнеса
Когда читается:
4-й курс, 1 модуль
Формат изучения:
без онлайн-курса
Охват аудитории:
для своего кампуса
Преподаватели:
Гаранина Татьяна Александровна
Язык:
английский
Кредиты:
4
Контактные часы:
30
Course Syllabus
Abstract
This course is designed to develop knowledge and skills in understanding the framework of the preparation of financial statements and how to analyze and interpret those financial statements. The course combines theoretical concepts underlying the presentation of financial statements with the practical techniques of financial statement analysis. Topics include examination of the components of a balance sheet, income statement and statement of cash flows and application of various quantitative techniques of financial statement analysis, such as ratio interpretation from the point of view of a creditor and investor. Financial statements and other disclosures are impossible to understand without an awareness of the underlying accounting principles and business culture. It is also very important to be able to analyze and make decisions concerning profitability, operational and financial activity of a company on the base of financial statements. Once you have completed this course you will have a broader and in depth understanding of financial accounting, reporting and analysis to better prepare yourself for your future careers.
Learning Objectives
- The core objective of the course is to sensitize students to the international dimensions of financial reporting and analysis. The course combines theoretical concepts underlying the presentation of financial statements with the practical techniques of financial statement analysis.
Assessment Elements
- Test 1
- Test 2
- Group projectGroup project details The project should be done in groups of 5-6 students. It can not be done individually. It is a student’s responsibility to find team members for the project. There will be a forum for finding groupmates for the project. Each group should choose one company for analysis. The company should apply IFRS in its financial statements. You need to provide financial statements that you use for calculation in Excel. The name of the chosen company should be sent to tatiana.garanina@uva.fi for final approval. The groups are treated on the first come the first served basis. The names of the companies should not overlap that means that there can not be two groups analyzing the same company. Students should obtain financial statements of the chosen company for the period of 3 years (2018-2020 years or 2017-2019 if 2020 is still not available). Information can be obtained from companies’ web-sites, Internet and electronic data bases. Do not choose banks or financial intermediaries.
- Final ExamThe exam will consist of three parts. The first part is theoretical and will include one open question related to international financial reporting or financial statement analysis. The second part will include a short task with calculations related to the main principles of international financial reporting. The third part will be devoted to financial statement analysis of a particular company.
