Financial Reporting and Financial Statement Analysis

The Financial Reporting course assumes that students  have a fundamental competency in the domain of Financial Accounting.  This course should essentially help  students develop analytical
 skills  necessary to interpret  financial statements of companies.  Moreover, we will also  embark on developing a more profound understanding of the International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) by covering the  concepts behind accounting measurement approaches. The lectures start with an examination of  the characteristics of
financial information, and proceed  with reporting of  financial data for single entities and  groups in compliance  with IFRS. The course ends with a  focus on financial statements preparation and  interpretation. Lecturing will consist of theory and  practical exercises whereby we will  accordingly analyze cases and examples in class. Emphasis will be given on the  development of problem-solving skills based on a good understanding of the business environment.