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Topic 1 - Investor information needs, financial analysis and IFRS-based financial statements

论文作者:英语论文论文属性:报告 Report登出时间:2010-04-20编辑:lixiaona点击率:9516

论文字数:2341论文编号:org201004200917387034语种:英语 English地区:英格兰价格:免费论文

附件:IFRA Topic1.ppt

关键词:InternationalFinancialReportAnalysis

SMM111: International Financial Reporting and Analysis

Topic 1 - Investor information needs, financial
analysis and IFRS-based financial statements

Prof Colin Clubb


Lecture outline

Aims and objectives of the module
Financial analysis, business fundamentals and financial statements

Main financial statements required by IFRS

Using financial statements for financial analysis

What is good financial reporting practice from an investor perspective?

1. Aims and objectives of the module

Aims of the module

Learning objectives

        Aims of the module

2 major questions for investors are addressed on module

How can/should financial statements be used for company valuation?
What valuation model ?
What financial statement information to use eg: balance sheet, earnings or cash flow data ?
How to analyze financial statement information
How to forecast future performance and由英语论文网www.51lunwen.org整理提供 estimate current value
What are the strengths and limitations of international financial reporting practices from investor perspective?
How useful are financial statement based on IFRS and US GAAP?
How should international financial reporting develop in future?

        Learning objectives

After completing the module, you will have:
Ability to generate company valuations by:
Implementing business strategy analysis, Accounting analysis, financial performance analysis, and prospective analysis
Implementing key equity valuation models based on plausible forecasts of future performance and incorporating sensitivity analysis
Ability to analyse international financial reporting practice from a valuation perspective ie: judge what is ‘good accounting’ from an investor viewpoint, and take a view on convergence of international accounting

2. Financial analysis, business fundamentals and financial statements

Aims of financial analysis

Financial statement analysis as part of a broader process of value-oriented financial analysis

What are the aims of financial analysis?
Users of financial statements (in particular, investors, lenders, fund managers, brokers) are concerned with:
whether to buy / hold / sell shares in companies (or to make such recommendations)
whether or not to offer lending facilities to companies
Financial analysis will be aimed at facilitating such decisions by:
providing estimates of company equity values
providing analysis of the risks of equity and debt investments in companies
How can financial statement analysis help?
Financial statements provide a rich source of information on business fundamentals
Accounting performance measures may be linked to company value both theoretically (e.g. net earnings in the Ohlson (1995) valuation model) and in practice (e.g. widespread use of price earnings ratios and price cash flow ratios by financial analysts)
Common accounting performance measures are:
Net earnings
Net operating profit after tax (NOPAT)
Cash flow from operations
Free cash flow
Financial statement analysis, financial analysis and company valuation
Financial statement analysis can be viewed as part of a broader process of ‘value-oriented financial analysis’
Valuation models indicate the financial statement 由英语论文网www.51lunwen.org整理提供variables (eg: NO论文英语论文网提供整理,提供论文代写英语论文代写代写论文代写英语论文代写留学生论文代写英文论文留学生论文代写相关核心关键词搜索。

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