FI5616 Financial Statement Analysis and Valuation

2025 to 2026 Semester 2

Curricular information may be subject to change

Further information on which modules are specific to your programme.

Key module information

SCOTCAT credits

The Scottish Credit Accumulation and Transfer (SCOTCAT) system allows credits gained in Scotland to be transferred between institutions. The number of credits associated with a module gives an indication of the amount of learning effort required by the learner. European Credit Transfer System (ECTS) credits are half the value of SCOTCAT credits.

SCQF level

SCQF level 11

The Scottish Credit and Qualifications Framework (SCQF) provides an indication of the complexity of award qualifications and associated learning and operates on an ascending numeric scale from Levels 1-12 with SCQF Level 10 equating to a Scottish undergraduate Honours degree.

Planned timetable

To be arranged.

This information is given as indicative. Timetable may change at short notice depending on room availability.

Module coordinator

Dr S Zhang

This information is given as indicative. Staff involved in a module may change at short notice depending on availability and circumstances.

Module Staff

Dr Song Zhang

This information is given as indicative. Staff involved in a module may change at short notice depending on availability and circumstances.

Module description

The module aims to develop students' comprehensive understanding of contemporary theories and their applications in financial statement analysis and security valuation, with a strong focus on enhancing critical thinking, analytical, and technical skills for conducting thorough fundamental analysis. Through this module, students will obtain proficiency in analysing financial statements, evaluating past performance, forecasting future performance, and assessing the risk and return of equity for investments. Additionally, students will learn to evaluate the quality of accounting information and perform security valuation using market-based and accounting-based models. These skills are essential for investors, creditors, and company managers. Upon completing the module, students will strengthen their expertise and confidence in navigating complex financial reporting challenges and making informed valuations using financial statements.

Assessment pattern

100% coursework

Re-assessment

100% coursework

Learning and teaching methods and delivery

Weekly contact

2 hour lectures (x11 weeks), 2 hour seminar (x5 weeks)

Scheduled learning hours

The number of compulsory student:staff contact hours over the period of the module.

Guided independent study hours

120

The number of hours that students are expected to invest in independent study over the period of the module.

Intended learning outcomes

To gain a deep critical understanding of the fundamental concepts of financial reporting and financial statement analysis, with a particular focus on their relevance to investment decisions and valuation.
To compute, utilize, and analyse relevant financial ratios based on financial statements and data sourced from financial databases.
To learn and implement business valuation models using accounting figures.
To enhance the ability to apply and combine principles from accounting and finance in analyzing company performance.