6046 - ANALYSIS AND INTERPRETATION OF FINANCIAL STATEMENTS
CLEAM - CLES - CLEF - BIEM - CLEACC
Course taught in English
Go to class group/s: 31
The purpose of the course is to enable students to evaluate the whole economic-financial position of complex organizations through the systematic use of the information included in the public financial statement and in additional documents such as quarterly and half-year reports. At the end of the course, students are able to interpret and analyze financial statements, analyze cash flows and make judgments about earnings quality.
Contents and structure of the financial statement; compulsory and optional documents.
How to read a financial statement; reliability and quality of earnings.
Reformulating income statement and balance sheet.
Financial ratios system.
Cash flow statement analysis.
The systematic interpretation of all data to evaluate the global position of the company.
Every subject is examined both under the theoretical point of view and through a case study. Students are expected to prepare their analysis in advance in order to be able to contribute to the discussion during the lessons.
The reference book will be communicated at the beginning of the course.