Financial Statement Analysis

Learning Outcomes:

1. Understand – Interpret an entity’s financial statement based on accounting principles in accordance with IFRS (International Financial Reporting Standards) converge and ETAP (Entitas Tanpa Akuntabilitas Publik) standards, focusing on financial position, performance, and cash flow information.
2. Apply – Apply an entity’s profitability and financial risk through financial ratios and disclosures prepared under IFRS (International Financial Reporting Standards) converge and ETAP (Entitas Tanpa Akuntabilitas Publik) financial reporting frameworks.
3. Analyze – Analyze the quality and reliability of financial reporting for financing, investing, and operating activities, based on IFRS (International Financial Reporting Standards) converge and ETAP (Entitas Tanpa Akuntabilitas Publik) principles.
4. Evaluate – Assess intrinsic value of entity using forecasting technique of financial statements based on IFRS (International Financial Reporting Standards) and ETAP (Entitas Tanpa Akuntabilitas Publik) accounting standards.

Topics:

1. The overview of Financial Reporting, FSA, and Valuation
2.  Asset and Liability Valuation and Income Recognition
3. Understanding the Statement of Cash Flow
4. Profitability Analysis
5. Risk Analysis
6.  Accounting Quality
7. Financing Activities
8. Investing Activities
9. Operating Activities
10. Forecasting Financial Statement