Financial Statement Analysis

  • Teaching

    Details

    Faculty Faculty of Management, Economics and Social Sciences
    Domain Business Administration
    Code UE-EGE.00089
    Languages English
    Type of lesson Lecture
    Level Master
    Semester SP-2023

    Schedules and rooms

    Summary schedule Tuesday 09:15 - 12:00, Hebdomadaire (Spring semester)
    Hours per week
    		3

    Teaching

    Teachers
    • Missonier-Piera Franck
    Description The course covers several aspects of financial reporting. Starting with the role of financial reporting in capital markets and the frameworks for reporting the course focuses on the analysis of financial statements and accounting data. Further the basic concepts of forecasting and valuation are explained. The last part shows applications of financial statement analysis as credit analysis, mergers & acquisitions and financing policies.
    Training objectives The course aims to provide a thorough understanding of the role that financial reporting plays, the frameworks for financial reporting and the analysis of financial statements.
    Condition of access

    Students must have validated 6 ECTS in Financial Accounting.
    Softskills No
    Off field No
    BeNeFri Yes
    Mobility Yes
    UniPop No

    Documents

    Bibliography

    Palepu/Healy/Peek (2022): Business Analysis and Valuation, IFRS Edition, 6th edition, Cengage

    Penman (2013): Financial Statement Analysis and Security Valuation, 5th edition, McGraw-Hill
  • Dates and rooms
    Date Hour Type of lesson Place
    21.02.2023 09:15 - 12:00 Cours PER 21, Room D230
    28.02.2023 09:15 - 12:00 Cours PER 21, Room D230
    07.03.2023 09:15 - 12:00 Cours PER 21, Room D230
    14.03.2023 09:15 - 12:00 Cours PER 21, Room D230
    21.03.2023 09:15 - 12:00 Cours PER 21, Room D230
    28.03.2023 09:15 - 12:00 Cours PER 21, Room D230
    04.04.2023 09:15 - 12:00 Cours PER 21, Room D230
    18.04.2023 09:15 - 12:00 Cours PER 21, Room D230
    25.04.2023 09:15 - 12:00 Cours PER 21, Room D230
    02.05.2023 09:15 - 12:00 Cours PER 21, Room D230
    09.05.2023 09:15 - 12:00 Cours PER 21, Room D230
    16.05.2023 09:15 - 12:00 Cours PER 21, Room D230
    23.05.2023 09:15 - 12:00 Cours PER 21, Room D230
    30.05.2023 09:15 - 12:00 Cours PER 21, Room D230
  • Assessments methods

    Evaluation continue et examen écrit - SP-2023, Session d'été 2023

    Date 09.06.2023 08:30 - 09:30
    Assessments methods By rating
    Descriptions of Exams

    Examination time: 60 Min.
    Company valuation 30% : Final Exam 70% (a) Written Exam (60 minutes) A (financial) calculator is highly recommended. (b) Company Evaluation Within a group of 3-4 students, you are required to present an evaluation & and a credit analysis of a European company of your choice.

    Course with continuous evaluation: after the registration period, you can no longer cancel your registration (see session calendar on the Faculty's website).

    Written exam - SP-2023, Session de rattrapage 2023

    Date 29.08.2023 08:30 - 09:30
    Assessments methods By rating
    Descriptions of Exams

    Examination time: 60 Min.
    A (financial) calculator is highly recommended.

    Only as a make-up exam
  • Assignment
    Valid for the following curricula:
    BeNeFri - Sciences économiques et sociales
    Version: 2018/SP_V01_SES_BeNeFri
    Course > Master course offering for BeNeFri Students
    Complementary learnings in SES or mobility students
    Version: ens_compl_ses
    Mster course offering for Mobility Students
    Doc - Business Informatics
    Version: 20210713
    Elective courses > Wahlkurse UNIFR
    Doc - Economics
    Version: 2002/SA_V01
    Cours a choix > Wahlkurse UNIFR
    Doc - Economie quantitative
    Version: 2002/SA_V01
    Cours a choix > Wahlkurse UNIFR
    Doc - Management
    Version: 2002/SA_V01
    Cours a choix > Wahlkurse UNIFR
    Doc - Management in Nonprofit-Organisation
    Version: 2002/SA_V01_60ECTS Théoriques
    Elective courses > Wahlkurse UNIFR
    Doc - Sciences sociales
    Version: 2002/SA_V01
    Cours a choix > Wahlkurse UNIFR
    Doc - Sciences économiques et sociales
    Version: 2002/SA_V01
    Cours a choix > Wahlkurse UNIFR
    Ma - Accounting and Finance - 120 ECTS
    Version: 2024/SP_V01_DD_Caen
    UniFr courses > Elective courses - Max 18 ECTS > SES Master level courses
    UniFr courses > Accounting Module with the two compulsory courses > ACC: Accounting and Control > Core courses
    Ma - Accounting and Finance - 90 ECTS
    Version: 2021/SA_V01 Dès SA-2024
    Course - 72 ECTS > Accounting and control Module: the two compulsory courses and at least one of the 3 core courses https://www.unifr.ch/bwl/en/studies/master/master-in-accounting-and-finance.html must be validated > ACC: Accounting and Control > Core courses
    Course - 72 ECTS > Minimum 0 / maximum 1 optional master course offered at the University of Fribourg, if 72 ECTS not yet reached in the above modules > SES Master level courses
    Ma - Business Communication : Business Informatics - 90 ECTS
    Version: 2020/SA_V02
    Courses - 60 ECTS > Option Group > Information Management > Cours > Modules management > FIN: Finance
    Courses - 60 ECTS > Option Group > Information Management > Cours > Modules management > ACC: Accounting and Control
    Ma - Business Informatics - 90 ECTS
    Version: 2020/SA-v01
    Classes - min. 45 ECTS > Modules management - max. 15 ECTS > ACC: Accounting and Control
    Classes - min. 45 ECTS > Modules management - max. 15 ECTS > FIN: Finance
    Ma - Communication and Media Research - 90 ECTS
    Version: 2015/SA_V01
    Courses - 60 ECTS > Inter- and Transdisciplinary Perspectives > SES Master level courses
    Ma - Communication and Society - 90 ECTS
    Version: 2021/SA_V03
    Forschungsbereiche > Inter- & Transdisciplinary Perspectives
    Ma - Economics - 90 ECTS
    Version: 2021/SA_V04
    Le choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Public Economics and Policy > Elective courses in Public Economics and Policy > Elective courses of the SES Faculty - max. 15 ECTS > SES Master level courses
    Le choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Sustainable Development and Social Responsibility > Elective courses in Sustainable Development and Social Responsibility > Elective courses of the SES Faculty - max. 15 ECTS > SES Master level courses
    Le choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Quantitative Economics > Elective courses in Quantitative Economics > Courses from the SES faculty - max. 15 ECTS > SES Master level courses
    Le choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Business Economics > Elective courses in Business Economics > Wahlkurse der SES-Fakultät - max. 15 ECTS > SES Master level courses
    Course selection for the Master WITHOUT options > Elective courses > Elective courses of the SES Faculty - max. 15 ECTS > SES Master level courses
    Ma - European Business - 90 ECTS
    Version: 2017/SA_v01
    Courses - 63 ECTS > Additional courses: Any Master courses of the Faculty of Economics and Social Sciences, as well as maximum 9 ECTS from all Master programmes of the University. > SES Master level courses
    Courses - 63 ECTS > Modules - Min one extra module with 12 ECTS > One complete module taken from the following list > ACC: Accounting and Control
    Courses - 63 ECTS > Modules - Min one extra module with 12 ECTS > One complete module taken from the following list > FIN: Finance
    Ma - International and European Business - 90 ECTS
    Version: 2021/SA_v01 dès SA-2024
    Courses > Modules > Elective courses of the management modules > Elective courses of the management modules > Elective courses for the Master in management
    Courses > Modules > One complete module taken from the following list > ACC Module validation element group > ACC: Accounting and Control > Core courses
    Courses > Additional courses > SES Master level courses
    Ma - Management - 90 ECTS
    Version: 2021/SA_v03 dès SA-2024
    Courses: min. 72 ECTS > Elective courses > SES Master level courses
    Courses: min. 72 ECTS > Modules - min 54 ECTS > Minimum of 3 modules with a minimum of 18 ECTS and 2 core courses > ACC Module validation element group > ACC: Accounting and Control > Core courses
    Courses: min. 72 ECTS > Modules - min 54 ECTS > Elective courses taken outside a validating module > Elective courses in the management modules > Elective courses for the Master in management
    Ma - Management - 90 ECTS [MA]
    Version: 2017/SA_v01
    Courses: min. 63 ECTS > Cours facultatifs : max. 18 ECTS > SES Master level courses
    Courses: min. 63 ECTS > 3 modules with min 12 ECTS each > ACC: Accounting and Control
    Courses: min. 63 ECTS > 3 modules with min 12 ECTS each > FIN: Finance
    Ma - Marketing - 90 ECTS
    Version: 2021/V03 dès SA-2024
    Courses - 72 ECTS > Elective Master courses from the whole university > SES Master level courses
    MiMa - Business Informatics - 30 ECTS
    Version: 2020/SA_V01
    Cours > Modules management > FIN: Finance
    Cours > Modules management > ACC: Accounting and Control
    MiMa - Gestion d'entreprise - 30 ECTS
    Version: 2021/SA_V01
    Elective courses - 30 ECTS > ACC: Accounting and Control
    Elective courses - 30 ECTS > FIN: Finance