该课程是财务报表理论和分析主题，旨在教授基础概念和应用当代技术，这些概念和技术可以使财务报表用于绩效分析和评估。 我们还考虑将财务报告用于与高管和贷方签订合同以及是否需要监管。 本课程的目的是为学生提供工具和技术，使他们能够（a）了解和评估财务报告的质量并确定重大会计问题（b）使用财务报告评估公司业绩的水平和驱动力，以及（ c）估值公司。 学生将了解到，财务报告中提供的信息质量可能会发生很大的变化，并且可能会对如何将其用于分析和评估产生重大影响。
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