ULMS Electronic Module Catalogue |
The information contained in this module specification was correct at the time of publication but may be subject to change, either during the session because of unforeseen circumstances, or following review of the module at the end of the session. Queries about the module should be directed to the member of staff with responsibility for the module. |
Title | Financial Reporting and Analysis | ||
Code | BLIM501 | ||
Coordinator |
Dr X Chen Finance and Accounting s.x.chen@liverpool.ac.uk |
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Year | CATS Level | Semester | CATS Value |
Session 2023-24 | Level 7 FHEQ | First Semester | 15 |
Pre-requisites before taking this module (other modules and/or general educational/academic requirements): |
Modules for which this module is a pre-requisite: |
Programme(s) (including Year of Study) to which this module is available on a required basis: |
Programme(s) (including Year of Study) to which this module is available on an optional basis: |
Teaching Schedule |
Lectures | Seminars | Tutorials | Lab Practicals | Fieldwork Placement | Other | TOTAL | |
Study Hours |
20 |
5 |
25 | ||||
Timetable (if known) | |||||||
Private Study | 125 | ||||||
TOTAL HOURS | 150 |
Assessment |
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EXAM | Duration | Timing (Semester) |
% of final mark |
Resit/resubmission opportunity |
Penalty for late submission |
Notes |
Examination. There is a resit opportunity. Standard UoL penalty applies for late submission. This is an anonymous assessment. Assessment Schedule (When): 1 | 150 | 100 | ||||
CONTINUOUS | Duration | Timing (Semester) |
% of final mark |
Resit/resubmission opportunity |
Penalty for late submission |
Notes |
Quiz. Standard UoL penalty applies for late submission. This is an anonymous assessment. | 1 | 0 | ||||
Quiz. Standard UoL penalty applies for late submission. This is an anonymous assessment. | 1 | 0 |
Aims |
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To provide knowledge and understanding of financial reporting procedures and the rules which govern financial reporting disclosure, recognition, presentation and measurement; To develop knowledge and skills in financial statement analysis, including financial statement relationships, to enable performance of a fundamental analysis of a company’s performance thereby facilitating equity or fixed income security valuation in other modules. |
Learning Outcomes |
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(LO1) A systematic understanding, knowledge, and a critical appraisal of current financial reporting regulations, procedures and practices; |
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(LO2) Application of knowledge and understanding of financial reporting procedures and practices perform financial analysis on an entity to interpret its performance and financial position in complex scenarios; |
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(LO3) Conceptual understanding that enables the student to evaluate financial analysis methodologies and develop critiques of them at forefront of the discipline. |
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(S1) Adaptability |
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(S2) Problem solving |
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(S3) Numeracy |
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(S4) Commercial awareness |
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(S5) Organisational skills |
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(S6) Written communication skills |
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(S7) International awareness |
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(S8) Lifelong learning |
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(S9) Ethical awareness |
Teaching and Learning Strategies |
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2 hour lecture x 10 weeks Canvas will be used to support the delivery of this module in the following ways: Videos and other interactive learning resources, replacing face-to-face lectures in the hybrid delivery mode will be made available on Canvas; Any announcements relating to the course will be made via Canvas; Any additional material or readings will be made available via Canvas; Discussion forums will be made available on Canvas; Practice questions and answers will be made available on Canvas. |
Syllabus |
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Financial reporting and analysis; Financial reporting system (IFRS and GAAP); Principal financial statements; Financial reporting quality; Analysis of inventories; Analysis of long-lived assets; Analysis of taxes; Analysis of debt; Analysis of off-balance-sheet assets and liabilities; Analysis of pensions, stock compensation, and other employee benefits; Analysis of inter-corporate investments; Analysis of business combinations; Analysis of global operations; Ratio and financial analysis. |
Recommended Texts |
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Reading lists are managed at readinglists.liverpool.ac.uk. Click here to access the reading lists for this module. |