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.

SchoolLa Trobe Business School

Credit points15

Subject Co-ordinatorSafi Safiullah

Available to Study Abroad/Exchange StudentsNo

Subject year levelYear Level 5 - Masters

Available as ElectiveNo

Learning ActivitiesN/A

Capstone subjectNo

Subject particulars

Subject rules

PrerequisitesN/A

Co-requisitesN/A

Incompatible subjectsN/A

Equivalent subjectsN/A

Quota Management StrategyN/A

Quota-conditions or rulesN/A

Special conditionsN/A

Minimum credit point requirementN/A

Assumed knowledgeN/A

Readings

International Financial Statement Analysis

Resource TypePrescribed

Resource RequirementN/A

AuthorRobinson, Greuning; Henry; Broihan & Cope

YearN/A

Edition/Volume3rd edition

PublisherWiley

ISBNN/A

Chapter/article titleN/A

Chapter/issueN/A

URLN/A

Other descriptionN/A

Source locationN/A

Career Ready

Career-focusedNo

Work-based learningNo

Self sourced or Uni sourcedN/A

Entire subject or partial subjectN/A

Total hours/days requiredN/A

Location of WBL activity (region)N/A

WBL addtional requirementsN/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.

Subject options

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Start date between: and    Key dates

Melbourne (Bundoora), 2020, Semester 1, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Subject Instance Co-ordinatorSafi Safiullah

Class requirements

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

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

Assessments

Assessment elementCommentsCategoryContributionHurdle% ILO*
Two hour final examination Equivalent to 2000 wordsN/AN/AN/ANo50 SILO1, SILO2, SILO3, SILO4
Individual assignment Equivalent to 2000 wordsN/AN/AN/ANo30 SILO1, SILO3, SILO4
Online and/or in-class formative assessment tasks Equivalent to 500 wordsN/AN/AN/ANo10 SILO1, SILO3, SILO4
One hour formative examination Equivalent to 1000 wordsN/AN/AN/ANo10 SILO1, SILO2, SILO3, SILO4

Sydney, 2020, Study period 1, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Subject Instance Co-ordinatorSafi Safiullah

Class requirements

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

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

Assessments

Assessment elementCommentsCategoryContributionHurdle% ILO*
Two hour final examination Equivalent to 2000 wordsN/AN/AN/ANo50 SILO1, SILO2, SILO3, SILO4
Individual assignment Equivalent to 2000 wordsN/AN/AN/ANo30 SILO1, SILO3, SILO4
Online and/or in-class formative assessment tasks Equivalent to 500 wordsN/AN/AN/ANo10 SILO1, SILO3, SILO4
One hour formative examination Equivalent to 1000 wordsN/AN/AN/ANo10 SILO1, SILO2, SILO3, SILO4