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ICM291 - Advanced Financial Analysis

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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: 2022/3

Module Convenor: Ms Linda Arch
Email: linda.arch@icmacentre.ac.uk

Type of module:

Summary module description:

This module will deepen students’ understanding of published Financial Statements. It highlights how the choices made when preparing Financial Statements can impact upon reported company performance and position and thus investment decisions.


Aims:

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


Assessable learning outcomes:

Students should be able to:Ìý




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

  2. Discuss some of the key differences between US GAAP and IFRS.Ìý

  3. Appraise the uses and limitations of published Financial Statements.


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 encies



Ìý


Brief description of teaching and learning methods:


  • Lectures

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

  • Blackboard Discussion Board



Ìý


Contact hours:
Ìý Autumn Spring Summer
Lectures 10
Seminars 5
Guided independent study: Ìý Ìý Ìý
Ìý Ìý Wider reading (independent) 10
Ìý Ìý Wider reading (directed) 30
Ìý Ìý Advance preparation for classes 10
Ìý Ìý Preparation for seminars 10
Ìý Ìý Revision and preparation 25
Ìý Ìý Ìý Ìý
Total hours by term 0 100 0
Ìý Ìý Ìý Ìý
Total hours for module 100

Summative Assessment Methods:
Method Percentage
Written exam 75
Class test administered by School 25

Summative assessment- Examinations:

2-hour closed book written examination


Summative assessment- Coursework and in-class tests:

1-hour multiple choice test. The test will be held in the first two weeks of the Summer Term.


Formative assessment methods:

Penalties for late submission:

The below information applies to students on taught programmes except those on Postgraduate Flexible programmes. Penalties for late submission, and the associated procedures, which apply to Postgraduate Flexible programmes are specified in the policy £Penalties for late submission for Postgraduate Flexible programmes£, which can be found here: