术方法还是能够用于很多其他场合,如信用分析、管理咨询和.PDFVIP

Course?Name:ACCN?7130 财务报表分析? Credits:3? Class?Contact:8?hours?a?day?for?4?days;?2?hours?a?day?for?2?evenings;?4‐hour?final?assessment? Proposed?Delivery?Date:? Assessment:?A?combination?of?written?assignments?and?tests.?? ? Course?Description? 本门课程将概述如何使用财务会计资料来评估一个公司或部门的过去业绩和预测未来 业绩。我们考虑了影响各种会计和报告政策选择的管理层激励，以及相关的监管和伦理 问题。尽管本课程的相当部分集中于估算公开交易的普通股的价值，本课程中涉及的技 术方法还是能够用于很多其他场合，如信用分析、管理咨询和审计。 ? Course?Objectives? This?course?is?designed?to?teach?students?the?elements?of?using?financial?statement?information? for? economic? decisions.We? begin? with? an? overview? of? financial? reporting? and? analysis,? briefly? review?income?and?cash?flows,?then?introduce?analysis?of?profitability?and?risk.??Next,?we?sort? out?the?economic?substance?of?transactions?and?other?economic?events?and?their?accounting?and? reporting? under? current? accounting? and? disclosure? rules.? After? revisiting? profitability? and? risk? analysis?in?greater?detail,?we?study?pro‐forma?financial?statements?and?valuation.?We?also?deal? with?deferred?taxes,?intercorporate?investments,?and?financial?statement?translation.??? ? Textbook? ‐ Financial?Reporting,?Financial?Statement?Analysis?and?Valuation:?A?Strategic?Perspective,?7th? Edition,?Wahlen,?Baginski,??Bradshaw,?2011.? ‐ Recommended? Reading? (not? required):??Business? Fairy? Tales:??Grim? Realities? of? Fictitious? Financial?Reporting,?Cecil?W.?Jackson,?2006.? ? Professor?Name? DeenKemsley? ? Professor?Title? Professor? ? Professor?Bio? DeenKemsley is the Albert H. Cohen Alumni Professor of Accounting at Tulane University, where he has taught since 2004. He also has served on the full-time faculties at Columbia Business School (8 years) and Yale School of Management (1 year). He has published about a dozen papers in top academic journals, and he has earned approximately twenty teaching honors and awards from students at Columbia, Yale and Tulane. In business, he worked as a CPA manager for Coopers Lybrand, as a registered sec