37299 - FINANCIAL ANALYSIS

Contenuti

Week 1

Financial Accounting and Accounting Standards (ch. 1)

Conceptual Framework for Financial Reporting (ch. 2)

Week 2

The Accounting Information System (ch. 3)

Income Statement and Related Information (ch. 4)

Statement of Financial Position and Statement of Cash Flows (ch. 5)

Accounting and the Time Value of Money (ch. 6)

Week 3

Cash and Receivables (ch. 7)

Valuation of Inventories: A Cost-Basis Approach (ch. 8)

Inventories: Additional Valuation Issues (ch. 9)

Week 4

Acquisition and Disposition of Property, Plant, and Equipment (ch. 10)

Depreciation, Impairments, and Depletion (ch. 11)

Intangible Assets (ch. 12)

Week 5

Current Liabilities, Provisions, and Contingencies (ch. 13)

Non-Current Liabilities (ch. 14)

Week 6

Equity (ch. 15)

Dilutive Securities and Earnings Per Share (ch. 16)

Week 7

Investments (ch. 17)

Revenue (ch. 18)

Week 8

Accounting for Income Taxes (ch. 19)

Accounting for Pensions and Postretirement Benefits (ch. 20)

Week 9

Accounting for Leases (ch. 21)

Accounting Changes and Error Analysis (ch. 22)

Week 10

Statement of Cash Flows (ch. 23)

Presentation and Disclosure in Financial Reporting (ch. 24)

Week 11

Understanding the Income Statement and the Retained Earnings Statement

Understanding the Statement of Financial Position and the Statement of Cash Flows

Financial Statement Analysis

 

Testi/Bibliografia

Intermediate Accounting: IFRS Approach 1st Edition Volume 1 and Volume 2 Set

by Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield

ISBN 978-0-470-87399-1

December 2010, ©2011

Hardcover

 

Metodi didattici

Attendance is not mandatory and no record of attendance will be kept. However, it is strongly advised to attend all class meetings because of the technical content of this subject. In addition, it is expected that students come to class prepared and ready to contribute to classroom discussions. Students are strongly encouraged to ask questions, make comments, and answer the questions raised in class.

Modalità di verifica e valutazione dell'apprendimento

The final mark will be calculated as the average mark of two mid-term exams. If one passes (min 18/30) the first mid-term in the middle of the course, one can take the second mid-term at the end of the course or in the other calls of the Summer session (July and September).

Students that pass the first mid-term exam, but fail the second one at the end of the course, can repeat only the second mid-term in the other calls of the Summer session.

Students that do not take or fail the first mid-term can take the full exam in the other calls of the Summer session or later.

Exams are written and include multiple choices, exercises, and open questions. Calculators are permitted during the exams.

Two homework problems will be assigned during the course, which will be evaluated from 0 to 3 points each. The average score of these assignments will be added to the final mark in the exam.

Active class participation may be weighted in determining the final mark at the discretion of the professor.

Strumenti a supporto della didattica

Explanation of contents, discussion of cases, exercises, review of written assignments only as necessary.

Orario di ricevimento

Consulta il sito web di Maria Teresa Speziale