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Financial Statement Analysis for Analysts · LearnSpace
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Financial Statement Analysis for Analysts

Курс от EDUCBA
Уровень не указан≈ 28.8 чАнглийский
О курсеНавыкиПрограммаПреподаватели

О курсе

Master advanced financial reporting and financial statement analysis techniques used by investment professionals and financial analysts. Learn how accounting decisions influence earnings, valuation, risk assessment, and investment performance. This course develops practical skills for analyzing financial statements beyond basic accounting concepts. Learners explore inventory accounting, capitalization decisions, lease accounting, investments, business combinations, pensions, earnings quality, financial reporting quality, and foreign currency translation. Through real-world examples and analytical frameworks, participants learn how to evaluate accounting choices, identify reporting risks, adjust financial statements for analysis, and interpret the economic implications of reported results. By the end of the course, learners will be able to assess financial reporting quality, analyze complex accounting treatments, evaluate multinational reporting issues, and apply advanced financial statement analysis techniques used in investment management, equity research, corporate finance, and valuation.

Навыки, которые вы освоите

Financial Statement AnalysisFinancial ReportingInventory AccountingBalance SheetIncome StatementCompensation AnalysisDepreciationCompensation and BenefitsData AnalysisInternational FinanceEntrepreneurial FinanceFinancial AnalysisFinancial StatementsFixed AssetCapital ExpenditureProject FinanceFinancial AccountingCorporate AccountingFinanceCorporate Finance

Программа курса

10 модулей · 155 учебных материалов

01Inventory Accounting Foundations17 материалов

Introduction and Inventory Pricing

Introduction to Financial Reporting and AnalysisВидеоInventory and Changing Price LevelsВидеоThe LIFO MethodВидеоIntroduction and Inventory PricingЗадание

LIFO Applications and Changes

Учитесь у экспертов

EDUCBA

Преподаватель курса

Financial Statement Analysis for Analysts
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Обучение на Coursera

≈ 28.8 ч

10 модулей

Язык: Английский

Часть программы вашего университета
The LIFO Method ContinuesВидео
LIFO LiquidationsВидео
Inventory Method ChangesВидео
LIFO Applications and ChangesЗадание

Inventory Adjustments and Analysis

Inventory AdjustmentsВидеоFinancial Statement Analysis IssuesВидеоInventory Adjustments and AnalysisЗадание

LIFO Reserve Case Application

LIFO Reserve and LIFO LiquidationВидеоExample of Caterpillar IncВидеоLIFO Reserve Case ApplicationЗаданиеAnalyzing Inventory Decisions Under Changing Price LevelsDIALOGUEInventory Accounting FoundationsЗаданиеAnalyzing Inventory Reporting Quality for an Investment DecisionDIALOGUE
02Asset Capitalization and Depreciation15 материалов

Applied Inventory Case Review

More on Example of Caterpillar IncВидеоCapitalize vs. ExpenseВидеоCapitalize vs. Expense ContinuesВидеоApplied Inventory Case ReviewЗадание

Interest and Development Cost Capitalization

Capitalizing Interest CostВидеоInternal Development CostsВидеоDepreciationВидеоInterest and Development Cost CapitalizationЗадание

Depreciation and Asset Valuation

Depreciation ContinuesВидеоImpairment and Revaluation of AssetsВидеоDepreciation and Asset ValuationЗадание

Disclosures and Lease Basics

Financial DisclosuresВидеоLeasingВидеоDisclosures and Lease BasicsЗаданиеAsset Capitalization and DepreciationЗадание
03Lease Accounting and Investment Classification15 материалов

Lease Reporting Impact

Financial Statement of Lease AccountingВидеоRatio Impact of Lease AccountingВидеоCorporate Investment CategoriesВидеоLease Reporting ImpactЗадание

Investment Reclassification and IAS 39

Reclassification and ImpairmentsВидеоExample - IAS 39ВидеоFinancial Classification and Measurement ModelВидеоInvestment Reclassification and IAS 39Задание

Associates and Joint Ventures

Investment in Associates and JVВидеоInvestment in Associates and JV ContinuesВидеоAssociates and Joint VenturesЗадание

Purchase Price and Fair Value

Amortization of Excess Purchase PriceВидеоFair Value and ImpairmentВидеоPurchase Price and Fair ValueЗаданиеLease Accounting and Investment ClassificationЗадание
04Business Combinations and Pension Obligations15 материалов

Associates and Business Combination Basics

Transaction with Associates and ExamplesВидеоBusiness CombinationsВидеоBusiness Combinations ContinuesВидеоAssociates and Business Combination BasicsЗадание

Consolidation and Variable Interest Entities

Business Combinations - ExampleВидеоVariable Interest and SPEВидеоVIE and ExampleВидеоConsolidation and Variable Interest EntitiesЗадание

Employee Compensation and Retirement Benefits

Employee CompensationВидеоTypes of Post-Retirement BenefitsВидеоEmployee Compensation and Retirement BenefitsЗадание

Defined Benefit Pension Measurement

Measuring Defined Pension Plans ObligationВидеоDBPP - Periodic Pension CostsВидеоDefined Benefit Pension MeasurementЗаданиеBusiness Combinations and Pension ObligationsЗадание
05Pension Costs and Reporting Quality15 материалов

Pension Service and Interest Costs

PO Service Cost and Interest CostВидеоService Cost and Interest Cost ContinuesВидеоDisclosure of Pension and Post EBВидеоPension Service and Interest CostsЗадание

Pension Assets and Share-Based Compensation

Net Pesnion Asset and Total PPCВидеоShare Based CompensationВидеоStock OptionsВидеоPension Assets and Share-Based CompensationЗадание

Financial Report Quality Evaluation

Evaluating Quality of Financial ReportsВидеоQuality of Financial ReportsВидеоFinancial Report Quality EvaluationЗадание

Quality Problems and Examples

Potential Problems Affecting QualityВидеоWorking on Example and ExhibitВидеоQuality Problems and ExamplesЗаданиеPension Costs and Reporting QualityЗадание
06Earnings Quality and Foreign Currency Basics15 материалов

M&A Quality Issues and Evaluation Steps

Quality Issues M and AВидеоSteps Evaluate Financial ReportsВидеоQuantitative Tools to Access MisrepresentationВидеоM&A Quality Issues and Evaluation StepsЗадание

Earnings, Cash Flow, and Balance Sheet Quality

Indicators of Earning QualityВидеоCash Flow QualityВидеоBalance Sheet QualityВидеоEarnings, Cash Flow, and Balance Sheet QualityЗадание

Foreign Currency Transactions

Foreign Currency Transactions ВидеоForeign Exchange RiskВидеоForeign Currency TransactionsЗадание

Exchange Rate Impact Analysis

Example of Finco ВидеоImapact of Changes in ERВидеоExchange Rate Impact AnalysisЗаданиеEarnings Quality and Foreign Currency BasicsЗадание
07Foreign Currency Translation Methods15 материалов

Translation Fundamentals

Translation of Foreign CurrencyВидеоTranslation of Foreign Currency ContinueВидеоCurrent MethodВидеоTranslation FundamentalsЗадание

Temporal Method and Translation Illustration

Temporal MethodВидеоIllustration of Translation MethodВидеоIllustration of Translation Method and ExhibitВидеоTemporal Method and Translation IllustrationЗадание

Multinational Reporting Issues

Translation Analytical IssuesВидеоMultinational Operations and Company ETRВидеоMultinational Reporting IssuesЗадание

Foreign Currency Disclosure and Summary

Additional Disclosures on Effect on FCВидеоSummaryВидеоForeign Currency Disclosure and SummaryЗаданиеForeign Currency Translation MethodsЗадание
08Integrated Financial Statement Analysis15 материалов

Integrated Analysis Techniques

Integration of TechniquesВидеоLong Term Equity InvestmentВидеоAccruals and Earnings QualityВидеоIntegrated Analysis TechniquesЗадание

Cash Flow Decomposition and Leverage

Decomposition and Analysis of CVВидеоOff Balance Sheet Leverage from OLВидеоIntegration of Techniques - IntroductionВидеоCash Flow Decomposition and LeverageЗадание

Intercorporate Investments and Capitalization

Summary - Intercorporate InvestmentsВидеоFS Impact of Capitalising Versus ExpensingВидеоIntercorporate Investments and CapitalizationЗадание

Income Statement Impact

Working on Income StatementВидеоImpact of Capitalising Versus Expensing for OPВидеоIncome Statement ImpactЗаданиеIntegrated Financial Statement AnalysisЗадание
09Capitalization, Software Costs, and Impairment15 материалов

Capitalized Interest and Cash Flow Effects

Effect of CIC on CR and cash FlowВидеоSoftware Development CostsВидеоWorking on Solution to 2ВидеоCapitalized Interest and Cash Flow EffectsЗадание

Applied Capitalization and Impairment

Working on Example 6ВидеоImplications of Impairement Charges in FSAВидеоWorking on Example 9ВидеоApplied Capitalization and ImpairmentЗадание

Impairment Examples

Working on Example 10ВидеоWorking on Example 11ВидеоImpairment ExamplesЗадание

Income Statement Case Practice

Working on Example 11 ContinuesВидеоIncome StatementsВидеоIncome Statement Case PracticeЗаданиеCapitalization, Software Costs, and ImpairmentЗадание
10Advanced Inventory Conversion and Write-Downs18 материалов

Financial Statement Examples

Working on Example 12ВидеоExhibit 11ВидеоWorking on Example 13ВидеоFinancial Statement ExamplesЗадание

Inflation and LIFO-to-FIFO Impact

Working on Example 13 ContinuesВидеоWorking on Example 14ВидеоImpact of Inflation Using LIFO to FIFOВидеоInflation and LIFO-to-FIFO ImpactЗадание

Inventory Conversion Applications

Company L Using LIFOВидеоInventory Conversation from LIFO to FIFOВидеоMore on Inventory ConversationВидеоInventory Conversion ApplicationsЗадание

Retained Earnings, LIFO Liquidation, and Write-Downs

Retained Earning ComponentВидеоLIFO Liquidation - FS Impact and DisclosureВидеоEffects of Inventory Write Down FRВидеоRetained Earnings, LIFO Liquidation, and Write-DownsЗаданиеAdvanced Inventory Conversion and Write-DownsЗаданиеFinancial Reporting Analysis for an Investment RecommendationDIALOGUE