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Disciplina: EAC0227 - Financial Statements Analysis
Carga Horária Total:
Course Presentation The goal of the course is to help students understand and apply tools and techniques to analyze financial statements of companies based on an integrated analysis methodology that takes into account the Brazilian business environment and strategy. Learning objectives Upon successful conclusion of this course, students will be able to: Analyze and interpret the financial statements, aiming to extract information regarding the performance and the financial situation of companies. Interpret an entity's economic and financial indicators and compare them with those of other companies or sectors. Guide their decision-making process through the analysis of financial statements.
8476037 - Eduardo da Silva Flores
5859588 - Fernando Dal-Ri Murcia
1035522 - Guillermo Oscar Braunbeck
3132692 - Renê Coppe Pimentel
Resume Program 1. INTRODUCTION TO FINANCIAL STATEMENT ANALYSIS 2. THEORETICAL AND PRACTICAL ASPECTS OF THE MAIN TECHNIQUES OF ANALYSIS OF FINANCIAL STATEMENTS 3. TOOLS AND TECHNIQUES FOR FINANCIAL STATEMENTS ANALYSIS
Program 1. INTRODUCTION TO FINANCIAL STATEMENTS ANALYSIS 1.1. Types of analysis 1.2. The role of financial information in the capital market 1.3. From financial statements to business analysis 2. THEORETICAL AND PRACTICAL ASPECTS OF THE MAIN TECHNIQUES OF ANALYSIS OF FINANCIAL STATEMENTS 2.1. Analysis of the statements (strategic, accounting and financial) 2.2. Analysis of the auditors' report and management reports 2.3. Accounting choices and effects on financial position and results 3. TOOLS AND TECHNIQUES FOR FINANCIAL STATEMENT ANALYSIS 3.1. Traditional analysis 3.1.1. Vertical and horizontal analysis 3.1.2. Analysis using key figures 220.127.116.11 Liquidity, solvency and capital structure 18.104.22.168 Profitability, margin and turnover 22.214.171.124 Average activity and terms 3.1.3. Working capital needs 3.1.4. Financial leverage 126.96.36.199. ROE - Return on equity 188.8.131.52. ROA - Return on assets 3.1.5. Du Pont Model (Integrated business performance evaluation model) 3.1.6 EVA
METHODOLOGY 1. Applied exercises 2. Case studies 3. Team problem solving 4. Seminars 5. Group presentations SKILLS AND ATTITUDES TO BE DEVELOPED Based on the methods described above, the following skills and attitudes are expected to be developed in students throughout the course: - analytical reasoning for problem solving; - critical thinking; - judgment in making relevant choices; - optimization of scarce resources; - ability to work as a team.
CRITERIA The evaluation criteria are: a) The student will be considered approved if it obtains in the course average grade end greater than or equal to 5.0 (five) and frequency equal to or greater than 70% (seventy percent). b) The student will be considered not approved in the course if he obtains final average score lower than three (3.0) and / or frequency less than 70% (seventy percent).
Norma de Recuperação
REEVALUATION CRITERIA a) The student may participate in the revaluation process (recovery) in the course if he obtains final average score greater than or equal to three (3.0) and less than 5.0 (five) and frequency equal to or greater than 70% grade. b) Average for approval with revaluation shall be achieved by the simple arithmetic average of the final average + grade obtained in revaluation, which must be equal to or greater than 5.0 (five).
MAIN BIBLIOGRAPHY: PALEPU, Krishna; HEALY, Paul.; PEEK, Erik. (2020) Business Analysis and Valuation: IFRS Edition. Cengage Learning 4th Edition. PENMAN, Stephen H. (2012) Financial Statement Analysis and Security Valuation. 5th Edition. McGraw-Hill Education. COMPLEMENTARY BIBLIOGRAPHY: ASSAF NETO, Alexandre. (2020) Estrutura e análise de balanços. 12. ed. São Paulo: Atlas. MARTINS, Eliseu. (2020) Análise avançada das demonstrações contábeis. 3. ed. São Paulo: Atlas. International Financial Reporting Standards. www.ifrs.org. DAMODARAN ONLINE. Disponível em:
. ROSS, S. A.; WESTERFIELD, R.; JAFFE, J. F.; JORDAN, B. (2019) Corporate Finance. 20th ed. McGraw-Hill.
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