Financial Statement Advanced هذه الدورة تدرس باللغة الإنجليزية

تفاصيل الدورة

Course Overview
This course will provide participants with advanced knowledge and skills to enable them to perform financial statement analysis, a crucial component in making sophisticated investment, financial, lending and leasing decisions.

Course Objectives

• Overview of major financial statements and accounting assumptions.
• Evaluate and perform financial analysis in order to lay the groundwork for credit and investment decisions
• Link the financial statement analysis to present and future decisions
• Fair value accounting
• Earnings management
• Financial analysis and reporting
• Analysis of Investing Activities
• Analysis of Operational Activities

Course Outline

Module 1: Financial Statements

• Users of financial statements
• Balance Sheets
• Income Statements
• Cash Flow Statement
• Accounting policies used in preparing financial statements

Module 2: Contemporary Financial Statement Analysis Issues

• Fair Value Accounting
• Fair Value Measurement
• Analysis Implications

Module 3:  Earnings Management

• Define Earnings Management
• Earnings Management Detection
• Earnings Management - Profitability Implications

Module 4:  Financial and Investing Activities Analysis

• Analyzing Liabilities
• Contingencies and Commitments
• Off-Balance Sheet financing
• Analyzing Assets (current, inventories, long term)

Module 5:  Operational Activities Analysis

• Income Measurement
• Non-recurring items
• Revenue Recognition
• Interest Costs

تحديث بتاريخ 23 January, 2020