The course aims to provide participants with an understanding of the use of financial statement information from a user perspective such as equity investor, debtholder, financial analyst and manager. 

The course examines the impact of different accounting choices on reported earnings, shareholders’ equity, cash flow and various measures of corporate performance. Participants will develop skills in analyzing financial statements for investment, credit and other business decisions. The course will assist students apply financial statement analysis prospectively to forecast and value firms by applying modern accounting-based technologies.