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Магистратура 2021/2022

Финансовый учет, анализ и отчетность

Лучший по критерию «Полезность курса для расширения кругозора и разностороннего развития»
Лучший по критерию «Новизна полученных знаний»
Статус: Курс обязательный (Финансовый аналитик)
Направление: 38.04.08. Финансы и кредит
Где читается: Банковский институт
Когда читается: 1-й курс, 1 модуль
Формат изучения: без онлайн-курса
Охват аудитории: для всех кампусов НИУ ВШЭ
Прогр. обучения: Финансовый аналитик
Язык: английский
Кредиты: 3
Контактные часы: 40

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

  • 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

Course Contents

  • Subject, goals, principles of financial accounting and reporting in accordance with different accounting systems (IFRS, RAS), 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 successful tasks solving meeting the deadline
  • non-blocking students’ activity in business games, discussions
  • non-blocking final exam
Interim Assessment

Interim Assessment

  • 2021/2022 1st module
    0.55 * final exam + 0.2 * students’ activity in business games, discussions + 0.25 * successful tasks solving meeting the deadline
Bibliography

Bibliography

Recommended Core Bibliography

  • David Alexander, Ann Jorissen, Martin Hoogendoorn, Carien van Mourik, & Collette Kirwan. (2020). International Financial Reporting & Analysis, Edition 8: Vol. Eighth edition. Cengage Learning.
  • Robert Higgins. (2018). ISE EBook Online Access for Analysis for Financial Management. McGraw-Hill Education.

Recommended Additional Bibliography

  • Tiffin, R. (2010). The Complete Guide to International Financial Reporting Standards : Including IAS and Interpretation: Vol. 3rd ed. Thorogood Publishing Ltd.

Authors

  • TSANGL NATALIYA EVGENEVNA