Financial Statement Analysis – Advanced

Course Overview

This course will provide participants with advanced knowledge and skills to enable them to perform financial statement analysis, a crucial component in making sophisticated investment, financial, lending and leasing decisions.

Course Objectives

• Overview of major financial statements and accounting assumptions.
• Evaluate and perform financial analysis in order to lay the groundwork for credit and investment decisions
• Link the financial statement analysis to present and future decisions
• Fair value accounting
• Earnings management
• Financial analysis and reporting
• Analysis of Investing Activities
• Analysis of Operational Activities

Course Outline

Module 1: Financial Statements

• Users of financial statements
• Balance Sheets
• Income Statements
• Cash Flow Statement
• Accounting policies used in preparing financial statements

Module 2: Contemporary Financial Statement Analysis Issues

• Fair Value Accounting
• Fair Value Measurement
• Analysis Implications

Module 3: Earnings Management

• Define Earnings Management
• Earnings Management Detection
• Earnings Management – Profitability Implications

Module 4: Financial and Investing Activities Analysis

• Analyzing Liabilities
• Contingencies and Commitments
• Off-Balance Sheet financing
• Analyzing Assets (current, inventories, long term)

Module 5: Operational Activities Analysis

• Income Measurement
• Non-recurring items
• Revenue Recognition
• Interest Costs

Key Benefits
We help acquaint you with the essential methods and tools to develop into a successful corporate and financial manager of tomorrow, by supplementing the traditional metrics of performance with the latest dynamic methods that adapt to the increasing uncertainty and flexibility inherent in the fabric of the modern world.

Participant’s Profile
This course is intended for employees working in the following areas:

• Management
• Marketing
• Credit Administration Staff
• Investment department
• Portfolio management department
• Finance departments

Instructors Profile
This program is led by instructors with significant practical and teaching experience, who have solid professional and academic background that help combine traditional lecturing with case studies and discussions to enhance the training experience and complement lessons gained.