Financial reporting standards provide principles for preparing financial reports and determine the types and amounts of information that must be provided to users of financial statements, including investors and creditors, so that they may make informed decisions. This course will allow the graduate student to grasp a better understanding of the underlying framework of financial reporting standards, which is broader than knowledge of specific accounting rules, which, in turn, permits to assess the valuation implications of financial statement elements and transactions—including transactions, such as those that represent new developments, which are not specifically addressed by the standards. This course discusses the objective of financial reporting and the importance of financial reporting standards in security analysis and valuation, describes the roles of financial reporting standard-setting bodies and regulatory authorities and several of the financial reporting standard-setting bodies and regulatory authorities, and describes the International Financial Reporting Standards (IFRS) reporting framework and general requirements for financial statements. It also discusses the elements of financial statements and the general requirements for financial statements.

Temps présentiel : 35 heures

Charge de travail étudiant : 15 heures

Méthode(s) d'évaluation : Analyse de textes, Projets

Référence :
Financial Reporting and Analysis, CFA Program Level I 2018 Curriculum (CFA Institute, 2017) 1. Financial Statement Analysis: An Introduction 2. Financial Reporting Mechanics STUDY SESSION 7 Financial Reporting and Analysis, CFA Program Level I 2018 Curriculum (CFA Institute, 2017) 3. Understanding Income Statements 4. Understanding Balance Sheets 5. Understanding Cash Flow Statements 6. Financial Analysis Techniques STUDY SESSION 8 Financial Reporting and Analysis, CFA Program Level I 2018 Curriculum (CFA Institute, 2017) 7. Inventories 8. Long-Lived Assets STUDY SESSION 9 Financial Reporting and Analysis, CFA Program Level I 2018 Curriculum (CFA Institute, 2017) 9. Financial Reporting Quality 10. Financial Statement Analysis: Applications