Postgraduate Course: The Analysis of Corporate Financial Information (CMSE11012)
Course Outline
| School |
Business School |
College |
College of Humanities and Social Science |
| Course type |
Standard |
Availability |
Available to all students |
| Credit level (Normal year taken) |
SCQF Level 11 (Postgraduate) |
Credits |
20 |
| Home subject area |
Common Courses (Management School) |
Other subject area |
None |
| Course website |
None |
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| Course description |
The course aims to allow participants to analyse financial statements of corporation from around the world, and to show the links between accounting statements, valuation methods and investment analysis. Participants will be comfortable reading financial statements, calculating and understanding accounting ratios, extracting accounting information to make forecasts and valuations. Participants will also gain an understanding of the limitations of financial statements and methods for evaluating the quality of these statements.
Syllabus:
Weeks 1 &2:
Financial Statements
Form and content of financial statements
Income Statement
Balance Sheet
Cashflow Statement
Constructing and understanding financial statements
Basic accounting concepts
Ratio Analysis
Week 3:
Fair Value
Week 4:
Rationale, drivers and perspectives for financial accounting: economic, informational, social and institutional
Week 5:
International harmonisation of accounting: conceptual frameworks, standards and practice
Week 6:
Economic approaches to asset valuation and income theory
Week 7:
Earnings management
Week 8:
Accounting conservatism
Week 9:
Informational perspectives, forecasting models, signalling and the value of information
Week 10: Valuation models
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Entry Requirements
| Pre-requisites |
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Co-requisites |
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| Prohibited Combinations |
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Other requirements |
None
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| Additional Costs |
None |
Course Delivery Information
Summary of Intended Learning Outcomes
| By the end of the course, students should be comfortable reading financial statements, calculating and understanding accounting ratios, extracting accounting information from reports and analysing that information with the goal of valuing securities. Students should be able to use accounting information to make simple forecasts and valuations. Students should also gain an understanding of the limitations of financial statements in investment analysis. |
Assessment Information
| Assesment will be via a two hour examination at the end of the course (70%) and via assignments during the semester (30% of the final mark). |
| Please see Visiting Student Prospectus website for Visiting Student Assessment information |
Special Arrangements
| Not entered |
Contacts
| Course organiser |
Dr Maria Michou
Tel: (0131 6)50 8341
Email: Maria.Michou@ed.ac.uk |
Course secretary |
Ms Claire Local
Tel: (0131 6)50 3574
Email: Claire.Local@ed.ac.uk |
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copyright 2010 The University of Edinburgh -
1 September 2010 5:45 am
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