SOAS University of London

School of Finance and Management

Analysing Company Financial Statements

Module Code:
FHEQ Level:
Year of study:
Year 2
Taught in:
Term 2

This module develops an appreciation for the importance of financial statement structure, components, the need to make adjustments to reported numbers and the contexts in which financial analysis is applied in the real world. The module also develops appreciation for the importance of assessing quality of corporate financial reports by focussing on each of the 3 components i.e. Income statement, Balance Sheet and Cash Flow statement.

Objectives and learning outcomes of the module

On successful completion of this module a student will be able to:

  • Understand the significance of financial reporting
  • Understand the structure of financial statements and tools for their analysis
  • Appreciate key issues associated with recognition, measurement and disclosure of important financial statement components
  • Assess financial reporting quality

Method of assessment

This module is assessed by written coursework (30%) and by one two hour examination (70%)

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