TITLE: FINANCIAL STATEMENT ANALYSIS. Prof. ENRIQUE BONSON bonson@uhu.es ECTS !

"#u$u%n se%es$er & ' s(r)n* se%es$er &+ ,es-r)($)on The module is divided into two interconnected sections which include accounting information for decision making purposes in the field of financial analysis and financial statement analysis techniques and tools for investment and risk analyses. A)%s The aim of this module is to: give students the basic skills to select and aggregate accounting information for decision making illustrate how liquidity, solvency and profitability analysis tasks are currently developed enhance students self learning abilities improve social and communication skills also needed in the business world Le#rn)n* ou$-o%es By the end of the module students should be able to: demonstrate a profound knowledge of the basis of financial statement analysis use international accounting statements and financial information sources use a structured analysis procedure understand financial variables under analysis judgments and how to calculate them clearly communicate their conclusions to third parties S.//#bus )n0)-#$)1e -on$en$ Financial tatements Business !nalysis and "aluation #sing Financial tatements !n $nternational %erspective Basic Financial tatements &ash Flow tatement and notes egment and $nterim 'eporting Financial tatement !nalysis Basics of !nalysis (iquidity and olvency !nalysis %rofitability !nalysis &redit !nalysis Financial !nalysis and )ew Technologies Assess%en$ The final grade for this course will be determined as follows.: %ortfolio, class attendance and active participation *+, $ndividual essay and short presentation *+, -roup essay .+, Final e/am .+, Re#0)n* /)s$ Bernstein, (eopold and 0ild, 1ohn 234456: Financial Statement Analysis. Theory, Application and Interpretation. $rwin, 7c-raw89ill, Boston, 7assachussets. -ibson, &harles 2*++36: Financial Reporting and Analysis. Using Financial Accounting Information. Thomson (earning. outh80estern &ollege %ublishing, &incinnati, :hio. $nternational !ccounting tandards &ommittee 2*+++6: International Accounting Standards Explained . 1ohn 0iley ; ons, (td. )ew <ork. %alepu, =rishna, 9ealy, %aul and Bernard, "ictor 2*+++6: Business Analysis !aluation. Thomson (earning. outh80estern &ollege %ublishing, &incinnati, :hio.

0alton, %eter 2*+++6: Financial Statement Analysis" An International #erspecti$e . Thomson (earning Business %ress, (ondon.