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 SS-2027

    Schedules and rooms

    Summary schedule Tuesday 09:15 - 12:00, Hebdomadaire, PER 21, Room B130 (Spring semester)
    Hours per week 3

    Teaching

    Teachers
    • Missonier-Piera Franck
    Assistants
    • Vazquez Espinosa Diana
    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
    Available online 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
    23.02.2027 09:15 - 12:00 Cours PER 21, Room B130
    02.03.2027 09:15 - 12:00 Cours PER 21, Room B130
    09.03.2027 09:15 - 12:00 Cours PER 21, Room B130
    16.03.2027 09:15 - 12:00 Cours PER 21, Room B130
    23.03.2027 09:15 - 12:00 Cours PER 21, Room B130
    06.04.2027 09:15 - 12:00 Cours PER 21, Room B130
    13.04.2027 09:15 - 12:00 Cours PER 21, Room B130
    20.04.2027 09:15 - 12:00 Cours PER 21, Room B130
    27.04.2027 09:15 - 12:00 Cours PER 21, Room B130
    04.05.2027 09:15 - 12:00 Cours PER 21, Room B130
    11.05.2027 09:15 - 12:00 Cours PER 21, Room B130
    18.05.2027 09:15 - 12:00 Cours PER 21, Room B130
    25.05.2027 09:15 - 12:00 Cours PER 21, Room B130
    01.06.2027 09:15 - 12:00 Cours PER 21, Room B130
  • Assessments methods

    Written exam - SS-2027, Session de rattrapage 2027

    Assessments methods By rating
    Descriptions of Exams

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

    Only as a make-up exam

    Continuous evaluation and written exam - SS-2027, Session d'été 2027

    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).

  • 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
    Master course offering for Mobility Students - As of FS-2025 > Courses in Management

    Doc - Business Informatics
    Version: 2021-SP_V01
    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 -60 ECTS 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_V03 - DD Caen - Dès SA-2025
    UniFr courses > Accounting Module with the two compulsory courses > ACC: Accounting and Control > Core courses
    UniFr courses > Elective courses - Max 18 ECTS > SES Master level courses > Master's level SES elective courses in Management

    Ma - Accounting and Finance - 90 ECTS
    Version: 2021-SA_V03 - Dès SA-2025
    Course - 72 ECTS > Elective courses from all Master's programmes at the university > SES Master level courses > Master's level SES elective courses in Management
    Course - 72 ECTS > Accounting and control Module: the two compulsory courses and at least one of the 3 core courses must be validated. > ACC: Accounting and Control > Core courses

    Ma - Business Communication : Business Informatics - 90 ECTS
    Version: 2026-SA_V01
    Business Informatics > Business Informatics Courses > Modules management > FIN: Finance
    Business Informatics > Business Informatics Courses > 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 - Digital Media & Communication for Social Impact - 90 ECTS
    Version: 2026-SA_V01
    Courses - 66 ECTS > Personalised Choice - 9 ECTS > SES Master level courses > Master's level SES elective courses in Management

    Ma - Economics - 90 ECTS
    Version: 2021-SA_V05 - Dès le SA-2025
    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 > Master's level SES elective courses in Management
    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 > Master's level SES elective courses in Management
    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 > Master's level SES elective courses in Management
    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 > Master's level SES elective courses in Management
    Course selection for the Master WITHOUT options > Elective courses > Elective courses of the SES Faculty - max. 15 ECTS > SES Master level courses > Master's level SES elective courses in Management

    Ma - International and European Business - 90 ECTS
    Version: 2021-SA_V02 - dès SA-2025
    Courses > Modules > One complete module taken from the following list > ACC Module validation element group > ACC: Accounting and Control > Core courses
    Courses > Modules > Elective courses of the management modules > Elective courses of the management modules > Elective courses for the Master in management
    Courses > Additional courses > SES Master level courses > Master's level SES elective courses in Management

    Ma - Management - 90 ECTS
    Version: 2021-SA_V04 - Dès SA-2025
    Courses: min. 72 ECTS > Elective courses > SES Master level courses > Master's level SES elective courses in Management
    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
    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

    Ma - Marketing - 90 ECTS
    Version: 2021-SA_V04 - Dès SA-2025
    Courses - min. 72 ECTS > Elective Master courses from the whole university > SES Master level courses > Master's level SES elective courses in Management

    MiMa - Business Informatics - 30 ECTS
    Version: 2020-SA_V01
    Courses > Modules in Management > FIN: Finance
    Courses > Modules in Management > ACC: Accounting and Control

    MiMa - Management - 30 ECTS
    Version: 2021-SA_V01
    Elective courses - 30 ECTS > ACC: Accounting and Control
    Elective courses - 30 ECTS > FIN: Finance

    predoc - Sciences sociales [PRE-DOC]
    Version: 2002-SA_V01
    Cours a choix > Wahlkurse UNIFR