Financial Statement Analysis

  • Teaching

    Details

    Faculty Faculty of Management, Economics and Social Sciences
    Domain Business Administration
    Code UE-EGE.00089
    Languages English
    Type of lesson Lecture
    Level Master
    Semester SP-2021

    Schedules and rooms

    Summary schedule Tuesday 09:15 - 12:00, Hebdomadaire, PER 21, Room G230
    Hours per week 3

    Teaching

    Teachers
    Assistants
    Description The course covers several aspects of financial reporting. Starting with the role of financial reporting in capital markets and the frameworks for reporting the course focuses on the analysis of financial statements and accounting data. Further the basic concepts of forecasting and valuation are explained. The last part shows applications of financial statement analysis as credit analysis, mergers & acquisitions and financing policies.
    Training objectives The course aims to provide a thorough understanding of the role that financial reporting plays, the frameworks for financial reporting and the analysis of financial statements.
    Condition of access

    Students must have validated 6 ECTS in Financial Accounting.

    Softskills
    No
    Off field
    No
    BeNeFri
    Yes
    Mobility
    Yes
    UniPop
    No

    Documents

    Bibliography Palepu/Healy/Peek (2016): Business Analysis and Valuation, IFRS Edition, 4th edition, Cengage, ISBN: 978-1-4737-2265-1.

    Penman (2013): Financial Statement Analysis and Security Valuation, 5th edition, McGraw-Hill, ISBN: 978-007-132640-7
  • Dates and rooms
    Date Hour Type of lesson Place
    23.02.2021 09:15 - 12:00 Cours PER 21, Room G230
    02.03.2021 09:15 - 12:00 Cours PER 21, Room G230
    09.03.2021 09:15 - 12:00 Cours PER 21, Room G230
    16.03.2021 09:15 - 12:00 Cours PER 21, Room G230
    23.03.2021 09:15 - 12:00 Cours PER 21, Room G230
    30.03.2021 09:15 - 12:00 Cours PER 21, Room G230
    13.04.2021 09:15 - 12:00 Cours PER 21, Room G230
    20.04.2021 09:15 - 12:00 Cours PER 21, Room G230
    27.04.2021 09:15 - 12:00 Cours PER 21, Room G230
    04.05.2021 09:15 - 12:00 Cours PER 21, Room G230
    11.05.2021 09:15 - 12:00 Cours PER 21, Room G230
    18.05.2021 09:15 - 12:00 Cours PER 21, Room G230
    25.05.2021 09:15 - 12:00 Cours PER 21, Room G230
    01.06.2021 09:15 - 12:00 Cours PER 21, Room G230
  • Assessments methods

    Examen écrit - SP-2021, Session de rattrapage 2021

    Assessments methods By rating
    Descriptions of Exams

    Examination time: 60 Min.
    A (financial) calculator is highly recommended.

    Only as a make-up exam

    Evaluation continue et examen écrit - SP-2021, Session d'été 2021

    Date 14.06.2021 08:30 - 09:30
    Assessments methods By rating
    Descriptions of Exams Examination time: 60 Min.
    Company valuation 30% : Final Exam 70%

    (a) Written Exam (60 minutes)
    A (financial) calculator is highly recommended.

    (b) Company Evaluation
    Within a group of 3-4 students, you are required to present an evaluation & and a credit analysis of a European company of your choice.
  • Assignment
    Valid for the following curricula:
    Accounting and Finance 90 [MA]
    Version: 2021/SA_V01
    Course > Accounting and control Module > ACC: Accounting and Control
    Course > Finance module > FIN: Finance
    Course > Cours à option dans tous les cours de Master de l'université > SES Master level courses

    Branche secondaire Master: informatique de gestion 30 [MA]
    Version: 2020/SA_V01
    Cours > Modules management > FIN: Finance
    Cours > Modules management > ACC: Accounting and Control

    Business Communication - Information Systems 90 ECTS [MA]
    Version: 2020/SA_V01
    Courses - 60 ECTS > Option Group > Information Management > Cours > Modules management > FIN: Finance
    Courses - 60 ECTS > Option Group > Information Management > Cours > Modules management > ACC: Accounting and Control

    Business Communication - Management 90 ECTS [MA]
    Version: 2021/SA_V01
    Courses - 60 ECTS > Chosen Option > Management > 30 ECTS parmi les modules : > FIN: Finance
    Courses - 60 ECTS > Chosen Option > Management > 30 ECTS parmi les modules : > ACC: Accounting and Control

    Communication and Media Research 90 ECTS [MA]
    Version: 2015
    Courses - 60 ECTS > Inter- and Transdisciplinary Perspectives > SES Master level courses

    Communication and Society 90 ECTS [MA]
    Version: 2021/SA_V01
    Courses - 60 ECTS > Schwerpunkten > Inter- & Transdisciplinary Perspectives > SES Master level courses

    Complementary learnings in SES
    Version: ens_compl_ses
    MA course offering for Mobility Students

    Economics 90 [MA]
    Version: 2021/SA_V02
    Elective courses > SES Master level courses

    Economics [3e cycle]
    Version: SA-2002
    Cours a choix > Wahlkurse UNIFR

    Economie
    Version: -
    Cours a choix > Wahlkurse UNIFR

    Economie
    Version: -
    Cours a choix > Wahlkurse UNIFR

    Economie quantitative [3e cycle]
    Version: -
    Cours a choix > Wahlkurse UNIFR

    European Business 90 ECTS [MA]
    Version: 2017/SA_v01
    Courses - 63 ECTS > Additional courses: Any Master courses of the Faculty of Economics and Social Sciences, as well as maximum 9 ECTS from all Master programmes of the University. > SES Master level courses
    Courses - 63 ECTS > Modules - Min one extra module with 12 ECTS > One complete module taken from the following list > ACC: Accounting and Control
    Courses - 63 ECTS > Modules - Min one extra module with 12 ECTS > One complete module taken from the following list > FIN: Finance

    Gestion d'entreprise 30 [MA]
    Version: 2020/SA_V01
    Cours facultatifs à choisir: Cours master de la Faculté des sciences économiques et sociales > SES Master level courses
    Es müssen zwei der folgenden aufgeführten Wahlmodule belegt werden > ACC: Accounting and Control
    Es müssen zwei der folgenden aufgeführten Wahlmodule belegt werden > FIN: Finance

    Information Management 90 ECTS [MA] - SA/2019
    Version: 2019/SA_V01
    Classes - min. 45 ECTS > Modules management - max. 15 ECTS > ACC: Accounting and Control
    Classes - min. 45 ECTS > Modules management - max. 15 ECTS > FIN: Finance

    Information Management 90 ECTS [MA] - SA/2020
    Version: 2020/SA-v01
    Classes - min. 45 ECTS > Modules management - max. 15 ECTS > ACC: Accounting and Control
    Classes - min. 45 ECTS > Modules management - max. 15 ECTS > FIN: Finance

    Management 90 ECTS [MA]
    Version: 2017/SA_v01
    Courses: min. 63 ECTS > Cours facultatifs : max. 18 ECTS > SES Master level courses
    Courses: min. 63 ECTS > 3 modules with min 12 ECTS each > ACC: Accounting and Control
    Courses: min. 63 ECTS > 3 modules with min 12 ECTS each > FIN: Finance

    Management 90 ECTS [MA] - SA/2021
    Version: 2021/SA_V01
    Courses: min. 72 ECTS > Modules - min 54 ECTS > Groupe d'élément de validation du Module FIN > FIN: Finance
    Courses: min. 72 ECTS > Modules - min 54 ECTS > Groupe d'élément de validation du Module ACC > ACC: Accounting and Control
    Courses: min. 72 ECTS > Elective Courses : max. 18 ECTS > SES Master level courses

    Management [3e cycle]
    Version: -
    Cours a choix > Wahlkurse UNIFR

    Marketing 90ECTS [MA]
    Version: 2021/SA_V01
    Courses > Elective Master courses from the whole university > SES Master level courses

    Public Economics and Public Finance 90 ECTS [MA_DD]
    Version: 2015 MA VWL DD
    Cours > Up to 45 ECTS credits must fulfill the conditions required for the specialisation, including the modules 1, 2 and 6 with a min. of 12 ECTS in each. > Additional courses in Economics in order to fulfil the Double Diploma requirements > FIN: Finance

    Sciences sociales [3e cycle]
    Version: -
    Cours a choix > Wahlkurse UNIFR

    Sciences sociales [PRE-DOC]
    Version: -
    Cours a choix > Wahlkurse UNIFR

    Sciences économiques et sociales
    Version: 2018/SP_v01 ses_BeNeFri
    Course > MA course offering for BeNeFri Students

    Sciences économiques et sociales [3e cycle]
    Version: SA-2002
    Cours a choix > Wahlkurse UNIFR

    1026 6 International and European Business 90 [MA]
    Version: 2021/SA_V01
    Courses > Modules > One complete module taken from the following list > Groupe d'élément de validation du Module FIN > FIN: Finance
    Courses > Modules > One complete module taken from the following list > Groupe d'élément de validation du Module ACC > ACC: Accounting and Control
    Courses > Additional courses: Any Master courses of the Faculty of Economics and Social Sciences, as well as maximum 9 ECTS from all Master programmes of the University. > SES Master level courses