This course covers current practices in corporate financial reporting with emphasis on financial statement analysis and interpretation of financial disclosures to help improve risk assessment, forecasting and decision making. The focus is to provide students with the requisite analytical tools to understand the environment in which financial reporting choices are made, what the options are and how financial data are used for various types of decisions and also how to avoid the misuse of financial statements.

Prerequisite: Financial Accounting, Cost Accounting and Management Accounting