By the end of the module the student should be able to:
- demonstrate comprehensive knowledge and understanding of the properties of financial statement information, the changes to accounting standards and the related effects;
- critically evaluate financial statement information and firms' business activities;
- apply various financial statement analysis techniques;
- critically assess the relationships between forecasting, accounting information quality and the valuation of the firm;
- critically appraise the relationship between equity risk and the cost of capital in a financial statement analysis context.