Course Description
Analysis of corporate financial statements emphasizing how accounting and managerial decisions shape reported results. Develop skills to evaluate earnings quality, assess financial risk, and build forward-looking financial projections to inform strategic business and investment decisions.
When Taught
Winter
Min
3
Fixed/Max
3
Fixed
3
Fixed
0
Prerequisite
Complete ALL of the following Courses:
- 00015-042
Title
Financial Statements
Learning Outcome
Identify financial statement areas where managers can exercise significant judgment and identify how managers choices in these areas impact earnings reported in financial statements. Specific areas addressed include the following: Financial Forecasts, Primary Financial Statements, Earnings Management, Leases, Pensions, Financial Atatement Footnotes, Long-lives Assets, Inventory Accounting, and Income Taxes.
Title
Ethical Considerations
Learning Outcome
Apply ethical considerations to earnings management issues.
Title
CFA Exam Proficiency
Learning Outcome
Demonstrate the proficiency to address CFA exam questions over the topic areas covered in this course.