| Course Name | International Financial Reporting and Analysis |
| Code | Semester | Theory (hour/week) | Application/Lab (hour/week) | Local Credits | ECTS |
|---|---|---|---|---|---|
| EBA 573 | Fall/Spring | 3 | 0 | 3 | 5 |
| Prerequisites | None | |||||
| Course Language | English | |||||
| Course Type | Service Course | |||||
| Course Level | Second Cycle | |||||
| Mode of Delivery | - | |||||
| Teaching Methods and Techniques of the Course | ||||||
| Course Coordinator | - | |||||
| Course Lecturer(s) | ||||||
| Assistant(s) | ||||||
| Course Objectives | The objective of this course is to improve the students’ knowledge of the varying accounting and financial reporting practice. Moreover the objective of this course is to focus on dynamic business environment, business decisions, strategies and performance. To be able to analyze basic financial statements by using different tools and techniques this course will focus on analyzing financing, investing and operating activities. |
| Learning Outcomes | The students who succeeded in this course;
|
| Course Description | This course examines Financial statement analysis, stressing the business and industrial analysis. The Framework of the international financial reporting standards and the notable standards will be discussed. |
| Related Sustainable Development Goals | |
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| Core Courses | |
| Major Area Courses | ||
| Supportive Courses | ||
| Media and Managment Skills Courses | ||
| Transferable Skill Courses |
| Week | Subjects | Required Materials |
| 1 | Overview of Financial Statement Analysis | |
| 2 | Introduction to Financial Reporting - The regulatory framework; - The IASB conceptual framework | |
| 3 | Presentation of financial statements | IAS 1 - Presentation of Financial Statements |
| 4 | Statement of Cash Flows | IAS 7 - Statement of Cash Flows |
| 5 | Accounting policies, accounting estimates, errors and events after the reporting period | IAS 8 - Accounting Policies, Changes in Accounting Estimates and Errors. IAS 10 – Events after the reporting period |
| 6 | Property, plant and equipment, and Impairment of assets | IAS 16 - Property, Plant and Equipment; IAS 36 - Impairment of Assets. |
| 7 | Property, plant and equipment, and Impairment of assets | IAS 16 - Property, Plant and Equipment; IAS 36 - Impairment of Assets. |
| 8 | Inventories | IAS 2 – Inventories |
| 9 | Earnings per share | IAS 33 – Earnings per Share. |
| 10 | Financial statements analysis | |
| 11 | Financial statements analysis | |
| 12 | Financial statements analysis | |
| 13 | Students’ presentation | |
| 14 | Review of the semester | |
| 15 | Review of the semester | |
| 16 | Final Exam |
| Course Notes/Textbooks | |
| Suggested Readings/Materials |
| Semester Activities | Number | Weigthing |
| Participation | ||
| Laboratory / Application | ||
| Field Work | ||
| Quizzes / Studio Critiques | ||
| Portfolio | ||
| Homework / Assignments | ||
| Presentation / Jury | 1 | 20 |
| Project | ||
| Seminar / Workshop | ||
| Oral Exam | ||
| Midterm | ||
| Final Exam | 1 | 80 |
| Total |
| Weighting of Semester Activities on the Final Grade | 1 | 20 |
| Weighting of End-of-Semester Activities on the Final Grade | 1 | 80 |
| Total |
| Semester Activities | Number | Duration (Hours) | Workload |
|---|---|---|---|
| Course Hours (Including exam week: 16 x total hours) | 16 | 3 | 48 |
| Laboratory / Application Hours (Including exam week: 16 x total hours) | 16 | ||
| Study Hours Out of Class | 15 | 3 | 45 |
| Field Work | |||
| Quizzes / Studio Critiques | |||
| Portfolio | |||
| Homework / Assignments | |||
| Presentation / Jury | 1 | 10 | |
| Project | |||
| Seminar / Workshop | |||
| Oral Exam | |||
| Midterms | |||
| Final Exams | 1 | 35 | |
| Total | 138 |
| # | Program Competencies/Outcomes | * Contribution Level | ||||
1 | 2 | 3 | 4 | 5 | ||
*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest
