SHEM010 Проект: Финансово отчитане и анализ
Анотация:
The course supports the present course in Financial Reporting and Analysis. It aims to develop students' ability to do research and analytical work in the field of financial analysis. The main source of information in the analysis process is the financial report, which reveals the past of the company, characterizes its potential and determines the directions of its future activities.
This unit aims to translate the Financial Statements of a company into a core comprehension of the company’s performance and financial position, both present & future. To achieve this overall goal, several other aims need first be met. These are represented below in the form of Learning Outcomes.
Преподавател(и):
гл. ас. Ралица Димитрова д-р
доц. Станислава Георгиева д-р
Описание на курса:
Компетенции:
Students who complete this course:
1) will know:
• Have core user knowledge of the implementation methodology of mainframe IFRS.
• Understand and critically evaluate the various accounting bases & policies
• Comprehend the need for business ethics and accountability by the persons responsible for a set of FS.
2) will be able to:
• Critically evaluate the effect that IFRS have on companies.
• Perform a critical evaluation of a company’s profitability and financial position.
• Apply his/her knowledge and understanding to basic key issues regarding Group Accounts.
Предварителни изисквания:
Students are required to have the following knowledge and/or skills:
• Finance
• Accounting
Форми на провеждане:
Редовен
Учебни форми:
Проект
Език, на който се води курса:
Английски
Теми, които се разглеждат в курса:
- Income Statement (reporting and analysis of): • Profit before Tax & items requiring separate disclosure • Extraordinary Items
- Balance Sheet - Liabilities and Assets (reporting and analysis of): • Equity: -Share capital, capital maintenance and distributable profits -Reduction of share capital • Loan Capital, Leasing and Off Balance Sheet Finance • Financial Instruments • Creditors, Provisions & Contingencies • Bank Loans & Overdrafts
- Research and preparation of the financial analysis model of a real company. Critical reading of the Financial report.
- Operating & Financial Reviews • Financial Ratio Analysis • Trend Analysis and Multivariate Analysis • Financial Reporting on the Internet • Inflation Accounting
Литература по темите:
Elliott,and Elliott, (2015) Financial Accounting and Reporting. 17th edition. Financial Times Prentice Hall
Holmes, G. et al. (2008) Interpreting Company Reports and Accounts. 10th edition. Financial Times Prentice Hall.
Dick, W. & Missonier-Piera, F. (2010) Financial Reporting under IFRS: A topic Based Approach. 1st Edition. Europe, Wiley.
Schoenebeck, K. and Holtzman, M. (2012) Interpreting and Analysing Financial Statements. 6th edition. London, Pearson.
Webley,S and More, E. (April 2003) Does Business Ethics Pay? – Ethics and Financial Performance. London, Institute of Business Ethics.