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.

SchoolLa Trobe Business School

Credit points15

Subject Co-ordinatorJudith Taylor

Available to Study Abroad StudentsYes

Subject year levelYear Level 3 - UG

Exchange StudentsYes

Subject particulars

Subject rules

Prerequisites ACC1AMD and FIN1FOF


Incompatible subjectsN/A

Equivalent subjectsN/A

Special conditionsN/A


Resource TypeTitleResource RequirementAuthor and YearPublisher
ReadingsInternational financial statement analysisPrescribedRobinson, T., Van Gruening, Henry, Broihahn, M.HOBOKEN, N.J. JOHN WILEY, 2009
ReadingsInternational financial statement anlysis - WorkbookPrescribedRobinson, T., Van Gruening, Henry, Broihahn, M.HOBOKEN, N.J. JOHN WILEY, 2009
ReadingsThe Analysis and Use of Financial Statements. 3rd EditionRecommendedWhite G. I., Sondhi A. C. and Fried D.WILEY, 2003.

Graduate capabilities & intended learning outcomes

01. TBC


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