fin5fsa financial statement analysis
FINANCIAL STATEMENT ANALYSIS
FIN5FSA
2019
Credit points: 15
Subject outline
In this subject you will gain an advanced appreciation of financial statement analysis from the point of view of the primary users: equity and credit analysts. The subject provides you with 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-ordinatorSafi Safiullah
Available to Study Abroad StudentsNo
Subject year levelYear Level 5 - Masters
Exchange StudentsNo
Subject particulars
Subject rules
PrerequisitesN/A
Co-requisitesN/A
Incompatible subjectsN/A
Equivalent subjectsN/A
Special conditionsN/A
Learning resources
Readings
Resource Type | Title | Resource Requirement | Author and Year | Publisher |
---|---|---|---|---|
Readings | Financial Reporting, Financial Statement Analysis and Valuation: A Strategic Perspective | Prescribed | Whalen, Baginski & Bradshaw, 9th Ed., 2017 | Cengage ISBN 9781337614689 |
Graduate capabilities & intended learning outcomes
01. Analyse the differences which exist between accounting standards and their application in different countries, in particular the difference between US GAAP and IASB GAAP;
- Activities:
- Lectures and tutorials
- Related graduate capabilities and elements:
- Literacies and Communication Skills(Writing,Quantitative Literacy)
- Literacies and Communication Skills(Writing,Quantitative Literacy)
- Inquiry and Analytical Skills(Critical Thinking,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Inquiry/Research)
- Discipline -Specific Knowledge and Skills(Discipline-Specific Knowledge and Skills)
02. Develop an understanding of the accounting, financial and economic theory on which the practice of financial analysis is founded;
- Activities:
- Lectures and tutorials
- Related graduate capabilities and elements:
- Literacies and Communication Skills(Writing,Quantitative Literacy)
- Literacies and Communication Skills(Writing,Quantitative Literacy)
- Inquiry and Analytical Skills(Critical Thinking,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Inquiry/Research)
- Personal and Professional Skills(Teamwork including leadership and working in groups,Ethical behaviour,Study and Learning Skills)
- Discipline -Specific Knowledge and Skills(Discipline-Specific Knowledge and Skills)
03. Develop the practical skills required to deconstruct a company's financial statements so as to restate the accounts on a comparable basis with the accounts of other companies;
- Activities:
- Lectures, tutorials and research project
- Related graduate capabilities and elements:
- Literacies and Communication Skills(Writing,Quantitative Literacy)
- Literacies and Communication Skills(Writing,Quantitative Literacy)
- Inquiry and Analytical Skills(Critical Thinking,Inquiry/Research)
- Discipline -Specific Knowledge and Skills(Discipline-Specific Knowledge and Skills)
04. Develop the analytical thinking required to apply accounting theory and forensic skills to determining the actual financial state of a company on the one hand and to analysing empirical and theoretical problems in a scholarly manner on the other
- Activities:
- Lectures, tutorials and research project
- Related graduate capabilities and elements:
- Literacies and Communication Skills(Writing,Quantitative Literacy)
- Literacies and Communication Skills(Writing,Quantitative Literacy)
- Inquiry and Analytical Skills(Critical Thinking,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Inquiry/Research)
- Personal and Professional Skills(Teamwork including leadership and working in groups,Ethical behaviour,Study and Learning Skills)
- Personal and Professional Skills(Teamwork including leadership and working in groups,Ethical behaviour,Study and Learning Skills)
- Discipline -Specific Knowledge and Skills(Discipline-Specific Knowledge and Skills)
Subject options
Select to view your study options…
Melbourne, 2019, Semester 1, Day
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorSafi Safiullah
Class requirements
TutorialWeek: 11 - 22
One 1.0 hours tutorial per week on weekdays during the day from week 11 to week 22 and delivered via face-to-face.
LectureWeek: 10 - 22
One 2.0 hours lecture per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.
Assessments
Assessment element | Comments | % | ILO* |
---|---|---|---|
One 3-hour final examination | Summative assessment task. Hurdle requirement: Students must achieve at least 50% in the final examination as well as a total of 50% in the sum of the marks for all assessment tasks to pass the unit. | 60 | 01, 02, 03, 04 |
One group major research-based project, equivalent to 2,000 words per student. | Summative assessment task. | 30 | 01, 03, 04 |
Five 200-word on-line tutorial quizzes, equivalent to 1,000 words in total per student. | Summative assessment task. | 10 | 01, 03, 04 |
Sydney, 2019, Study Period 1, Day
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorSafi Safiullah
Class requirements
TutorialWeek: 11 - 22
One 1.0 hours tutorial per week on weekdays during the day from week 11 to week 22 and delivered via face-to-face.
LectureWeek: 10 - 22
One 2.0 hours lecture per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.
Assessments
Assessment element | Comments | % | ILO* |
---|---|---|---|
One 3-hour final examination | Summative assessment task. Hurdle requirement: Students must achieve at least 50% in the final examination as well as a total of 50% in the sum of the marks for all assessment tasks to pass the unit. | 60 | 01, 02, 03, 04 |
One group major research-based project, equivalent to 2,000 words per student. | Summative assessment task. | 30 | 01, 03, 04 |
Five 200-word on-line tutorial quizzes, equivalent to 1,000 words in total per student. | Summative assessment task. | 10 | 01, 03, 04 |
Vietnam (ForeignTradeUni), 2019, Week 51-09, Day
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorSafi Safiullah
Class requirements
TutorialWeek: 04
One 1.0 hours tutorial per week on any day including weekend during the day in week 00 and delivered via face-to-face.
LectureWeek: 04
One 2.0 hours lecture per week on any day including weekend during the day in week 00 and delivered via face-to-face.
Assessments
Assessment element | Comments | % | ILO* |
---|---|---|---|
One 3-hour final examination | Summative assessment task. Hurdle requirement: Students must achieve at least 50% in the final examination as well as a total of 50% in the sum of the marks for all assessment tasks to pass the unit. | 60 | 01, 02, 03, 04 |
One group major research-based project, equivalent to 2,000 words per student. | Summative assessment task. | 30 | 01, 03, 04 |
Five 200-word on-line tutorial quizzes, equivalent to 1,000 words in total per student. | Summative assessment task. | 10 | 01, 03, 04 |