Mar 29, 2024  
2022-2023 Academic Catalog 
    
2022-2023 Academic Catalog [Published Catalog]

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ACCT 000/4004 - Financial Statement Analysis (3 cr.)



Prerequisites
ACCT 3002  and FINC 3201  

Description
This interdisciplinary course lies at the intersection between financial accounting and finance. Various financial statement analysis techniques will be covered with a focus on ratio analysis and the extended DuPont Analysis. The course will also cover financial statements ‘reformulation’ for the purpose of effective analysis and sound decision making. In this course, students will also be exposed to the effects of accounting discretion on the quality of financial statements. Furthermore, red flags of aggressive financial reporting and methods of earnings management will also be presented. Other topics pertaining to pro forma financial statements, forecasting, and evaluation are also discussed. Generally, the course takes a comparative accounting standards approach within the contexts of International Financial Reporting Standards (IFRSs), the Egyptian Accounting standards (EASs), US Generally Accepted Accounting Principles (US GAAP).



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