Course contents

FIR100, Financial Reporting and Analysis, 7,5 HE credits

Revision 4

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This course provides understanding of financial reporting process, differences between IFRS and US GAAP, the scope of managerial discretion in accounting and its potential impact on financial reporting quality, data comparability and performance assessment.

• Financial reporting process and standards
  


• Understanding Income Statements
  


• Understanding Balance Sheet
  


• Understanding Cash flow Statements
  


• Financial Analysis Techniques
  


• Inventories, Long Term Assets and Liabilities
  


• Income Taxes
  


• Intercorporate Investments
  


• Multinational Operations
  


• Financial Reporting Quality

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