Financial Statement Analysis
University of Otago
Dunedin, New Zealand
Area of Study
Accounting, Finance, Financial Management
Taught In English
ACCT 211 and (ACCT 233 or ACFI 201) and 54 further 200-level points
Course Level Recommendations
ISA offers course level recommendations in an effort to facilitate the determination of course levels by credential evaluators.We advice each institution to have their own credentials evaluator make the final decision regrading course levels.
Recommended U.S. Semester Credits3 - 4
Recommended U.S. Quarter Units4 - 6
Hours & Credits
The analysis and interpretation of corporate financial statements using appropriate technology, and problems associated with the use of financial information for decision making.
This paper is taught through lectures,seminars, and workshops.
This course explores the function and regulation of financial reporting in society, from the perspectives of both users and preparers of external reports. The course focuses on the analysis and interpretation of corporate financial statements using appropriate technology, and an examination of the problems associated with the provision of financial information.
- Financial statements: use the information in cross-sectional and time series analysis and decisions involving valuation, lending and solvency
- Technical skills: ratio analysis, forecasting and valuation; explain underlying statistical assumptions, strengths and weaknesses and perform cross-sectional and time series approaches
- Information technology: use spreadsheets, statistical packages, the internet and databases in financial analysis; and valuation and share market impact: understand how accounting information affects a firm's market value
Financial Reporting, Financial Statement Analysis and Valuation. Authors: Wahlen J.M, Baginski S.P and Bradshaw M.T. Publisher: South-Western Cengage Learning
Courses and course hours of instruction are subject to change.
Eligibility for courses may be subject to a placement exam and/or pre-requisites.
Some courses may require additional fees.
Credits earned vary according to the policies of the students' home institutions. According to ISA policy and possible visa requirements, students must maintain full-time enrollment status, as determined by their home institutions, for the duration of the program.
Please reference fall and spring course lists as not all courses are taught during both semesters.
Availability of courses is based on enrollment numbers. All students should seek pre-approval for alternate courses in the event of last minute class cancellations
Please note that some courses with locals have recommended prerequisite courses. It is the student's responsibility to consult any recommended prerequisites prior to enrolling in their course.