BUAD 5739 - Financial Statement Analysis and Valuation

(4) Prerequisite(s): BUAD 5709 Financial Reporting Standards and Analysis and BUAD 5719 Accounting Analytics and Information Systems

In recent years, accounting standards have moved towards reporting fair values on the balance sheet. This course first introduces the accounting requirements for the measurement and recognition of fair value, and then covers the valuation techniques commonly used to estimate fair values, such as a discounted cash flow model or a market-based approach. Students also learn how to carefully analyze financial statements, with an emphasis on risk management activities and transactions impacting owner’s equity.