FINANCIAL STATEMENT ANALYSIS

FIN5FSA

2020

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.

School: La Trobe Business School (Pre 2022)

Credit points: 15

Subject Co-ordinator: Md Safiullah

Available to Study Abroad/Exchange Students: No

Subject year level: Year Level 5 - Masters

Exchange Students: No

Available as Elective: No

Learning Activities: N/A

Capstone subject: No

Subject particulars

Subject rules

Prerequisites: N/A

Co-requisites: N/A

Incompatible subjects: N/A

Equivalent subjects: N/A

Quota Management Strategy: N/A

Quota-conditions or rules: N/A

Special conditions: N/A

Minimum credit point requirement: N/A

Assumed knowledge: N/A

Learning resources

International Financial Statement Analysis

Resource Type: Book

Resource Requirement: Prescribed

Author: Robinson, Greuning; Henry; Broihan & Cope

Year: N/A

Edition/Volume: 3rd edition

Publisher: Wiley

ISBN: N/A

Chapter/article title: N/A

Chapter/issue: N/A

URL: N/A

Other description: N/A

Source location: N/A

Career Ready

Career-focused: No

Work-based learning: No

Self sourced or Uni sourced: N/A

Entire subject or partial subject: N/A

Total hours/days required: N/A

Location of WBL activity (region): N/A

WBL addtional requirements: N/A

Graduate capabilities & intended learning outcomes

Graduate Capabilities

COMMUNICATION - Communicating and Influencing

DISCIPLINE KNOWLEDGE AND SKILLS

INQUIRY AND ANALYSIS - Critical Thinking and Problem Solving

INQUIRY AND ANALYSIS - Research and Evidence-Based Inquiry

PERSONAL AND PROFESSIONAL - Ethical and Social Responsibility

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.

02. Explain the accounting, financial and economic theory on which the practice of financial analysis is founded.

03. Demonstrate the skills, of a financial analyst, to source, deconstruct, and analyse, utilising appropriate digital tools, a company's financial statements, so as to extract meaningful information to guide relevant decisions.

04. Demonstrate 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.

Melbourne (Bundoora), 2020, Semester 1, Day

Overview

Online enrolment: Yes

Maximum enrolment size: N/A

Enrolment information: N/A

Subject Instance Co-ordinator: Md Safiullah

Class requirements

LectureWeek: 10 - 22
One 2.00 hours lecture per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.

TutorialWeek: 11 - 22
One 1.00 hour tutorial per week on weekdays during the day from week 11 to week 22 and delivered via face-to-face.

Assessments

Assessment element	Comments	Category	Contribution	Hurdle	%	ILO*
Two hour final examinationEquivalent to 2000 words	N/A	N/A	N/A	No	50	SILO1, SILO2, SILO3, SILO4
Individual assignmentEquivalent to 2000 words	N/A	N/A	N/A	No	30	SILO1, SILO3, SILO4
Online and/or in-class formative assessment tasksEquivalent to 500 words	N/A	N/A	N/A	No	10	SILO1, SILO3, SILO4
One hour formative examinationEquivalent to 1000 words	N/A	N/A	N/A	No	10	SILO1, SILO2, SILO3, SILO4

Sydney, 2020, Study period 1, Day