ICM291-Advanced Financial Analysis

Module Provider: ICMA Centre
Number of credits: 10 [5 ECTS credits]
Level:7
Terms in which taught: Spring term module
Pre-requisites:
Non-modular pre-requisites:
Co-requisites:
Modules excluded:
Current from: 2018/9

Module Convenor: Dr Linda Arch

Email: linda.arch@icmacentre.ac.uk

Type of module:

Summary module description:

Aims:

The primary aim of this module is to deepen students’ understanding of how the choices made when preparing Financial Statements can impact upon reported company performance and position and thus investment decisions.


Assessable learning outcomes:

Students should be able to:





  1. demonstrate an understanding of how the choices made when preparing Financial Statements can impact upon reported company performance and position and thus investment decisions.





(ii) demonstrate an understanding of some of the key differences between US GAAP and IFRS.



(iii) reflect critically upon the uses and limitations of published Financial Statements


Additional outcomes:

Outline content:

The topics to be covered will include:



An overview of financial reporting frameworks



Inventory Analysis



The Analysis of Long-Lived Assets



The Analysis of Debt



Off-balance sheet items



The Analysis of Intercorporate Investments



The Analysis of Pension Reporting



Deferred Taxation



Currencies


Brief description of teaching and learning methods:

1. Lectures.

2. Seminars: the seminars are based upon scenarios or case studies. They are designed to encourage discussion   with your peers and critical analysis.

3. Blackboard Discussion Board


Contact hours:
  Autumn Spring Summer
Lectures 10
Seminars 5
Guided independent study 85
       
Total hours by term 100.00
       
Total hours for module 100.00

Summative Assessment Methods:
Method Percentage
Written exam 75
Class test administered by School 25

Summative assessment- Examinations:

2-hour closed book written examination: 75%


Summative assessment- Coursework and in-class tests:

1-hour multiple choice test: 25%


Formative assessment methods:

Penalties for late submission:
Penalties for late submission on this module are in accordance with the University policy. Please refer to page 5 of the Postgraduate Guide to Assessment for further information: http://www.reading.ac.uk/internal/exams/student/exa-guidePG.aspx

Assessment requirements for a pass:

50% weighted average mark


Reassessment arrangements:

Re-sit examination to be taken in August/September.


Additional Costs (specified where applicable):
1) Required text books:
2) Specialist equipment or materials:
3) Specialist clothing, footwear or headgear:
4) Printing and binding:
5) Computers and devices with a particular specification:
6) Travel, accommodation and subsistence:

Last updated: 31 July 2018

THE INFORMATION CONTAINED IN THIS MODULE DESCRIPTION DOES NOT FORM ANY PART OF A STUDENT'S CONTRACT.

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