FINANCIAL STATEMENT ANALYSIS
FIN3FSA
Not currently offered
Credit points: 15
Subject outline
In this subject, students will examine financial statement analysis form the point of view of the primary users: equity and credit analysts. Students will gain an understanding of how financial statements are constructed in order to separate the economic process that generates the numbers from the accounting process that at times obfuscates them. Each topic is focussed on a specific area of analysis and the effect of differences in accounting methods and estimates on reported financial conditions, results of operations and financial ratios is highlighted. International accounting differences are discussed and relevant empirical research findings are considered.
School: La Trobe Business School
Credit points: 15
Subject Co-ordinator: Judith Taylor
Available to Study Abroad Students: Yes
Subject year level: Year Level 3 - UG
Exchange Students: Yes
Subject particulars
Subject rules
Prerequisites: ACC1AMD and FIN1FOF
Co-requisites: N/A
Incompatible subjects: N/A
Equivalent subjects: N/A
Special conditions: N/A
Learning resources
Readings
| Resource Type | Title | Resource Requirement | Author and Year | Publisher |
|---|---|---|---|---|
| Readings | International financial statement analysis | Prescribed | Robinson, T., Van Gruening, Henry, Broihahn, M. | HOBOKEN, N.J. JOHN WILEY, 2009 |
| Readings | International financial statement anlysis - Workbook | Prescribed | Robinson, T., Van Gruening, Henry, Broihahn, M. | HOBOKEN, N.J. JOHN WILEY, 2009 |
| Readings | The Analysis and Use of Financial Statements. 3rd Edition | Recommended | White G. I., Sondhi A. C. and Fried D. | WILEY, 2003. |
Graduate capabilities & intended learning outcomes
01. TBC
- Activities:
- TBC