ICM291-Advanced Financial Analysis

Module Provider: ICMA Centre
Number of credits: 10 [5 ECTS credits]
Level:7
Terms in which taught: Spring term module
Pre-requisites:
Non-modular pre-requisites:
Co-requisites:
Modules excluded:
Current from: 2020/1

Email: linda.arch@icmacentre.ac.uk

Type of module:

Summary module description:

This module will deepen students’ understanding ofÌýpublished Financial Statements. ItÌýhighlightsÌýhow the choices made when preparing Financial Statements can impact upon reported company performance and position and thus investment decisions.Ìý

Aims:

The primary aim of this module is to deepen students’ understanding ofÌýpublished Financial Statements andÌýhow the choices made when preparing Financial Statements can impact upon reported company performance and position and thus investment decisions.Ìý

Assessable learning outcomes:

Students should be able to:Ìý

1. Demonstrate an understanding of how the choices made when preparing Financial Statements can impact upon reported company performance and position and thus investment decisions.Ìý


2. Demonstrate an understanding of some of the key differences between US GAAP and IFRS.Ìý


3. Reflect critically upon the uses and limitations of published Financial Statements.Ìý

Additional outcomes:

Outline content:

The topics to be covered will include:Ìý

• An overview of financial reporting frameworksÌý


• Inventory AnalysisÌý


• The Analysis of Long-Lived AssetsÌý


• The Analysis of DebtÌý


• Off-balance sheet itemsÌý


• The Analysis of Intercorporate InvestmentsÌý


• The Analysis of Pension ReportingÌý


• Deferred TaxationÌý


• Curr enciesÌý

Ìý

Brief description of teaching and learning methods:

• Lectures.Ìý


• Seminars: the seminars are designed to encourage discussion with your peers and critical analysis.Ìý


• Blackboard Discussion Board.Ìý

Ìý

Summative assessment- Examinations:

2-hour closed book written examination: 75%

Summative assessment- Coursework and in-class tests:

1-hour multiple choice test: 25%

Formative assessment methods:

Penalties for late submission:
Penalties for late submission on this module are in accordance with the University policy. Please refer to page 5 of the Postgraduate Guide to Assessment for further information: http://www.reading.ac.uk/internal/exams/student/exa-guidePG.aspx

Assessment requirements for a pass:

50% weighted average mark

Reassessment arrangements:

Re-sit examination to be taken in August/September.

Additional Costs (specified where applicable):

1) Required text books: 2) Specialist equipment or materials: 3) Specialist clothing, footwear or headgear: 4) Printing and binding: 5) Computers and devices with a particular specification:ÌýOne of the following calculators:ÌýÌýCasio FX-83GTPLUS (£11.99)ÌýCasio FX-85GTPLUS (£13.99)ÌýCasio FX-83GTX (£14.99)ÌýCasio FX-85GTX (£16.99)Ìý6) Travel, accommodation and subsistence:

Last updated: 3 June 2020