Course Code: FIN 3010
Academic Year: 2021-2022
This course focuses on understanding the role of financial statements, the accounting framework they must conform to, and the techniques used by financial analysts to compare, evaluate and predict financial performance. Through the use of case studies and other approaches, this course explores key differences between IFRS and GAAP in terms of reporting requirements and making adjustments to facilitate comparisons and projections. Motivations for and signals of earnings management and manipulation are also examined.