Revision 4
2022-02-18: ändrat Course objectives och The forms of assessment of student performance samt litteratur. Ej ändrat på svenska. /Kristin E på uppdrag av Anna Golec
221012. Anledning till två utbildningsområden.
>>Financial reporting process and standards: SA - The process of financial reporting and key stakeholders. The need for financial reporting standards
>>Understanding Income Statements; SA - Structure and content of an income statement. NA - Recording transactions in income statement
>>Understanding Balance Sheet: SA -Structure and content of a balance sheet. NA - Recording transactions in a balance sheet
>>Understanding Cash flow Statements: SA - Structure and content of a cash flow statement. NA - Preparation of cash flow statements
>>Financial Analysis Techniques: SA - Key areas of financial statement analysis: liquidity, profitability, activity, solvency and value creation. NA - Common size analysis Use of regressions in financial analysis Calculations of various financial ratios
>>Inventories, Long Term Assets and Liabilities, Income Taxes: SA - Reporting standards regarding assets and liabilities and key differences between US GAAP and IFRS. NA - Performing adjustments to provide data comparability Revaluations of assets and liabilities
>>Intercorporate Investments and Multinational Operations: SA - Accounting for investments in financial assets, associate and controlled companies; FX issues regarding financial reporting. NA - Calculations of full and partial goodwill; Consolidation of financial statements under the similar and different presentation currencies
>>Financial Reporting Quality: SA - Ethical considerations regarding earning manipulation Non-financial and ESG reporting. NA - Forensic accounting techniques and fraud detection models
>>Group project – comparative analysis of two companies reporting according to various standards: SA - Sectoral and company analysis of the narrative part of financial statement. NA - Dealing with data comparability distortions Analysis of the quantitative part of the financial statement / Anna Golec