Финансовый учет, анализ и отчетность

2025/2026

Статус: Маго-лего

Кто читает: Банковский институт

Где читается: Банковский институт

Охват аудитории: для всех кампусов НИУ ВШЭ

Преподаватели: Цангль Наталия Евгеньевна

Язык: русский

Контактные часы: 40

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Аннотация

The course consists of two mains blocks: financial accounting & reporting and financial analysis. Within the ‘Financial accounting & reporting’, students get acquainted with the conceptual framework and main principles of accounting, learn financial reports’ types and structure. The ‘Financial analysis’ forms the ability of students to perform a comprehensive analysis of a company’s financial standing.

Цель освоения дисциплины

The objective of this course is to form students’ theoretical knowledge and practical skills related to accounting methodology and process of financial reporting and analysis, to usage intelligently of financial data for compilation of financial reports as well as for sound decision-making based on a company’s financial analysis. The course is focused on international standards of accounting and analysis.

Планируемые результаты обучения

Being able to analyze the main data and elements of financial reporting aimed at the assessment of a company’s financial performance, health (profit decomposition, impact of financial leverage, sustainable growth, creating shareholder value) and of its market steadiness and investment attractiveness, maintenance of financial stability.
Getting acquainted with a company’s reporting types, principles of its constitution;
Getting acquainted with main requirements with regards to financial reporting organization;
Getting knowledge on economic nature of accounts, composition and structure of financial reporting;
Learning of subject, objects, fundamentals and purpose of financial reporting and analysis;

Содержание учебной дисциплины

Subject, goals, principles of financial accounting and reporting in accordance with IFRS, balance and operations of a company
IFRS - analysis of main standards
Financial reporting
Financial analysis of a company:
Manipulation with financial statements
Case study «Assessment of the financial health and performance of a company».

Элементы контроля

Case study 1
Case study is an analysis of a situation that contains a problem and the search for possible solutions
Exam
Exam consists of two written parts. The first part is a multiple choice on accounting and reporting combined with 2-3 accounting tasks to solve. The second part of the exam is a case study, which has to be examined and analyzed by students in advance, prior to the exam. At the exam, students are provided by tasks and questions to the case which have to be solved in written within the defined exam time. When assessing the exam, the professor pays significant attention not only to the final solution but also to the logic of the proposed solution to see a student’s way of thinking. In case of a fail or absence at the exam a student is offered to pass through the exam once again at the defined and agreed date and time.
Case study 2
Case study is an analysis of a situation that contains a problem and the search for possible solutions
Case study 3
Case study is an analysis of a situation that contains a problem and the search for possible solutions
brainstorming activity
Brainstorming activity involves working in small groups to complete a given task
Brainstorming activity
Brainstorming activity involves working in small groups to complete a given task.

Промежуточная аттестация

2025/2026 2nd module
0.07 * Brainstorming activity + 0.07 * Case study 1 + 0.07 * Case study 2 + 0.07 * Case study 3 + 0.65 * Exam + 0.07 * brainstorming activity

Список литературы

Авторы

Одинцова Ульяна Александровна
Цангль Наталия Евгеньевна
Елизарова Ирина Николаевна

Программа дисциплины