Financial Reporting
Code
2238
Credits
3,5
Teacher in charge
Ana Cristina Marques
Teaching language
English
Objectives
The course is designed to provide an understanding of financial reporting and give students the ability to:
(i) interpret and analyze companies consolidated financial statements;
(ii) understand why firms report certain informational;
(iii) be sophisticated users of financial accounting information. Such knowledge is valuable for future analysts,
consultants, auditors, etc.
Prerequisites
Subject matter
1. Financial Statements: how they are connected and how we can analyze them
2. Introduction to Consolidation
3. Special topics in Consolidation
4. Earnings per share
5. Financial Ratio Analysis
6. Full analysis of published financial statements
Bibliography
Teaching method
Students are expected and required to participate actively, both during class time and in its preparation.
Through a teaching approach that mixes lecture presentations, case studies and class discussions students will be challenged to develop their critical analysis skills and build on the knowledge acquired in order to interpret firm s financial reporting and statements.
Evaluation method
Grades will be determined using the following factors and relative weights:
1. Final exam: 50%
2. Group project: 30%
3. Homework: 20%
The final exam is mandatory and comprehensive. Students are not allowed to consult any materials. Those with a grade lower than 9 (out of 20) will fail this class. The group project will involve collecting and analyzing financial information from a firm and comparing it with its peers. Homework will be from the book.