Кто читает:: Кафедра бухгалтерского учета, анализа и аудита (Нижний Новгород) (Факультет экономики НИУ ВШЭ (Нижний Новгород))

Статус:: Курс по выбору

Когда читается:: 1-й курс, 3, 4 модуль

Преподаватели

Васильева Елизавета Валерьевна

Горячева Милана Всеволодовна

Full Syllabus Ask Question

Abstract

During the course, students will gain skills in generating and analyzing the financial reports formed in accordance with the Russian accounting standards. The key features of the course are: -practical case on the analyzing of the financial position of a company based on the financial reporting data, - studying of methods for assessing, diagnosing and forecasting financial and economic processes of organizations operating in the system of market relations.

Learning Objectives

to develop students' understanding of the basic principles of formation and analysis of financial statements in accordance with IFRS
to acquire abilities and skills of financial statement application for the analysis of the financial position of companies

Expected Learning Outcomes

prepare financial statements in accordance with IFRS
assess the impact of transactions on the balance sheet
interpret information from financial statements
evaluate the performance of commercial organizations using financial ratios
interpret information from non-financial statements
consolidatе financial statements for corporate groups

Course Contents

Principles of Preparing Financial Statements in Compliance with IFRS
Financial Statement Analysis
Non-Financial Statements
Consolidation of Financial Statements

Assessment Elements

Самостоятельные работы в ЛМС
Домашняя контрольная работа

Interim Assessment

2024/2025 4th module
0.4 * Домашняя контрольная работа + 0.3 * Самостоятельные работы в ЛМС + 0.3 * Самостоятельные работы в ЛМС

Bibliography

Recommended Core Bibliography

David Alexander, Ann Jorissen, Martin Hoogendoorn, Carien van Mourik, & Collette Kirwan. (2020). International Financial Reporting & Analysis, Edition 8: Vol. Eighth edition. Cengage Learning.
International Accounting and Multinational Enterprises, 6th ed., 506 p., Radebaugh, L. H., Gray, S. J., Black, E. L., 2006
Risk Management, Derivatives, and Financial Analysis under SFAS No.133, 110 p., Gastineau, G. L., Smith, D. J., Todd, R., 2001

Recommended Additional Bibliography

Non-financial Reporting: International Context, Russian Practice ; Нефинансовая отчетность: международный контекст, российская практика. (2018). Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsbas&AN=edsbas.54E568E0
Principles of Corporate Finance, 11th global ed., XXVIII, 889 p., AP 1-10, Gl 1-18, I 1-25, Brealey, R. A., Myers, S. C., Allen, F., 2014

Authors

Goriacheva MILANA VSEVOLODOVNA
VASILEVA ELIZAVETA VALEREVNA

Магистерская программа «Финансы»

Financial Statements and their Analysis