ACM5130 · Financial statement analysis for professionals

Overview

This unit equips you with the analytical tools and interpretive frameworks essential for evaluating corporate financial statements in a decision-making context. The unit explores the institutional and regulatory forces that shape financial reporting, as well as the incentives driving managerial disclosure choices. You will learn to adjust and interpret accounting data to assess profitability, financial position, and risk from the perspective of investors and creditors. Emphasis is placed on integrating financial statement analysis with broader industry, strategic, and economic evaluation to support forecasting and valuation. Through case-based learning, you will also develop the skills to communicate insights via professional-quality reports and presentations relevant to real-world financial analysis and valuation scenarios.

Offerings

Assessment

The Handbook does not list a final examination among the assessment items. That is not a guarantee there is none.

Assessment details may change. Please refer to the assessment information in Moodle closer to the start of the teaching period.

Requisites

Learning outcomes

1. evaluate the institutional, regulatory, and managerial incentives that influence financial reporting practices, and assess their implications for financial statement interpretation
2. apply accounting adjustments and analytical techniques to assess profitability, financial position, and performance for decision-making by investors and creditors
3. integrate industry, strategic, and economic analysis with financial forecasting and valuation methods
4. communicate financial insights effectively through professional-quality reports or presentations.

Workload

Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. You are expected to complete all pre-class activities prior to your scheduled class, and post-class activities should be completed after your scheduled class. Learning activities may include a combination of teacher directed, peer directed and online engagement activities.

Student experience, not official rules. Nothing here changes what the Handbook says.