Course 2025-2026 a.y.

The main topics covered in this course are summarized below:

At the end of the course, students will be able to...

• Describe financial reporting frameworks and their role in corporate communication
• Explain recognition and measurement principles underlying asset and liability valuation
• Identify key financial ratios for risk assessment and performance evaluation
• Champion the integration of non-financial information and recognize sustainability reporting requirements
• Summarize digital tools and AI applications available for financial statement analysis

At the end of the course, students will be able to...

• Analyze financial statements using various techniques
• Apply recognition and measurement principles to valuation scenarios
• Integrate financial and non-financial information for comprehensive company assessment
• Use digital tools to perform financial statement analysis
• Collaborate effectively in team-based financial analysis projects
• Present financial analysis findings to diverse stakeholder audiences
• Connect theoretical frameworks with real-world applications through practitioner insights

• Lectures
• Guest speaker's talks (in class or in distance)
• Collaborative Works / Assignments

Participation and preparation are fundamental to this lab-based course. The Financial Reporting Lab combines lecture-style classes with hands-on learning, where theoretical concepts are applied through exercises and case studies.

Introductory lectures: Four lectures establish core financial reporting concepts, covering frameworks, valuation principles, risk assessment, and sustainability reporting. These sessions provide the theoretical foundation that students will apply throughout the lab components.

Lab sessions: Following each lecture, students participate in intensive lab work where the class splits into smaller groups (A and B). These sessions emphasize active learning through case discussions, practical exercises, and collaborative problem-solving. Students are expected to contribute meaningfully to their group and present their findings to peers.

Guest speakers: Industry practitioners from accounting firms and financial institutions share real-world perspectives. Students are encouraged to engage with professionals through questions and other forms of participation.

Group project: A team-based project runs over the course of the Financial Reporting Lab. The project culminates in a report and a presentation of their findings to the class.

This pass-fail course is designed around interactive lab sessions. To fully benefit from this experiential learning approach, students are expected to attend at least 75% of sessions (minimum 3 out of 4 lectures and 6 out of 8 labs). The format relies on active participation, peer discussion, and critical thinking skills, making the in-person attendance essential for mastering the course material.

Assessment is based on three components designed to verify achievement of learning outcomes:

1. Case assignments (30%) – these are individual assessments evaluating students' ability to apply financial reporting frameworks in case studies.

2. Group project report and presentation (20%) – the evaluation of the group project in the form of a report and presentation.

3. Written examination (50%) – an individual, in-class comprehensive exam covering the concepts from lectures and lab sessions.

This course is NOT designed for non-attending students. The non-attending option should be considered only when attendance is not possible due to circumstances beyond the student’s control. The assessment will be based solely on a comprehensive written examination (100%) covering the material from a designated textbook, in addition to all readings from the course. The textbook-based exam compensates for the missed experiential learning components by requiring a higher standard.

Midterm progress reporting

Midterm progress reports will let you know if your progress is on track or of concern. It will be based on your attendance, participation, and the lab assignments.

Progress on track in this class means consistently participating in classroom discussions, completing your readings, and submitting your assignments that meet expectations.

Concerns about progress means not participating in classroom discussions, failing to submit your assignment, or not revising it when it does not meet the basic requirements. Multiple absences will also raise concerns about progress.

Lecture slides, case studies, and additional materials provided on the course platform

Textbook, lecture slides, case studies, and additional materials provided on the course platform