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: 2019/0

Module Convenor: Dr Linda Arch

Email: linda.arch@icmacentre.ac.uk

Type of module:

Summary module description:

This module will deepen students’ understanding of how the choices made when preparing Financial Statements can impact upon reported company performance and position and thus investment decisions. 


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: 




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

  • demonstrate an understanding of some of the key differences between US GAAP and IFRS. 

  • 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:

 





  • Lectures




  • Seminars: the seminars are designed to encourage discussion with your peers and critical analysis. 




  • Blackboard Discussion Board




Contact hours:
  Autumn Spring Summer
Lectures 10
Seminars 5
Guided independent study:      
    Wider reading (independent) 10
    Wider reading (directed) 30
    Advance preparation for classes 10
    Preparation for performance 10
    Revision and preparation 25
       
Total hours by term 0 100 0
       
Total hours for module 100

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: One of the following calculators:  Casio FX-83GTPLUS (£11.99) Casio FX-85GTPLUS (£13.99) Casio FX-83GTX (£14.99) Casio FX-85GTX (£16.99) 6) Travel, accommodation and subsistence:


Last updated: 8 April 2019

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

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