ACCT5907 International Financial Statement Analysis

Subject Code

ACCT5907

Study Level

Postgraduate

Commencing Term

Term 1

Total Units of Credit (UOC)

Delivery Mode

On Campus and Online

School

Accounting Auditing & Tax

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The course outline is not available for current term. To view outlines from other years and/or terms, visit the archives .

1. Course Details

Summary of Course

This course introduces the analytics tools used in the analysis of financial statements. It extends beyond the accounting process to enable students to identify and understand the economic reality behind the accounting numbers used in financial statements. Focusing on real world examples, the quality of financial statement information is comprehensively examined to detect and correct any distortions necessary to improve the economic content of the financial statements, including their comparability. Quantitative analytical tools are then used to conduct detailed financial analysis of corporate profitability and risk. The accounting and financial analysis skills acquired in the course are essential in making successful decisions in numerous business contexts, including: the evaluation of financial performance, the identification of sources of value creation, risk and credit assessment, and in assessing the achievement of financial targets and strategic goals. Relevant topics include: the national and international framework for financial accounting; the accrual concept and financial reporting and earnings quality; long-lived assets, income taxes, leases and off-balance sheet activities, stock compensations, pensions and other employee benefits, financial assets and derivatives, inter-corporate investments, business combinations and multinational operations.

Teaching Times and Locations

Please note that teaching times and locations are subject to change. Students are strongly advised to refer to the Class Timetable website for the most up-to-date teaching times and locations.

View course timetable

Course Policies & Support

The Business School expects that you are familiar with the contents of this course outline and the UNSW and Business School learning expectations, rules, policies and support services as listed below:

Program Learning Outcomes
Academic Integrity and Plagiarism
Student Responsibilities and Conduct
Special Consideration
Protocol for Viewing Final Exam Scripts
Student Learning Support Services

Further information is provided in the Assessment and Policies and Support sections.

Students may not circulate or post online any course materials such as handouts, exams, syllabi or similar resources from their courses without the written permission of their instructor.

Course Aims and Relationship to Other Courses

The aim of ACCT5907 is to provide students with an advanced perspective on how to analyse, adjust and interpret financial statement information in order to understand the economic reality underlying the firm. Students will acquire the tools and techniques necessary to analyze major categories of assets, liabilities and equity within the financial statements. Students will also learn how analytical adjustments to financial information provided by firms can affect financial ratio relationships. This course supplements the content for Level I and Level II Chartered Financial Analyst (CFA) examinations.

Student Learning Outcomes

The Course Learning Outcomes (CLOs) are what you should be able to demonstrate by the end of this course, if you participate fully in learning activities and successfully complete the assessment items.

CLOs also contribute to your achievement of the Program Learning Outcomes (PLOs), which are developed across the duration of a program. PLOs are, in turn, directly linked to UNSW graduate capabilities. More information on Coursework PLOs is available under Policies and Support. For PG Research PLOs, including MPDBS, please refer to the UNSW HDR Learning Outcomes.

The following table shows how the CLOs for this course relate to the overall PLOs and indicates where each CLO and PLO is assessed:

Course Learning Outcomes	Program Learning Outcomes	Course Assessment Item
On successful completion of the course, you should be able to:	This course helps you to develop the following Program Learning Outcomes:	This learning outcome will be assessed in the following items:
Develop an understanding of Financial Reporting and Earnings Quality	PLO 1: Business knowledge	Quizzes Class presentation Final examination
Interpret company transactions via the lens of IFRS or US GAAP	PLO 1: Business knowledge	Quizzes Class presentation Final examination
Apply financial statement analysis techniques to current corporate actions, business trends, and regulatory filings of companies from the US, Europe and Asia	PLO 6: Global and cultural competence PLO 7: Leadership development	Quizzes Class presentations Final examination
Identify and classify a company's Earnings and Balance Sheet quality attributes	PLO 2: Problem solving	Quizzes Class presentations Final examination
Identify and infer red flags of company performance from financial statements and other public sources such as news articles	PLO 2: Problem solving	Quizzes Class presentations Final examination
Adjust the reported numbers in financial statements, taking into account inferences from the red flags, in order to reflect the firm’s economic reality	PLO 2: Problem solving	Quizzes Class presentations Final examination
Take relevant action in response to conclusions arrived from analysis and adjustments (mentioned above), such as developing questions to pose to management in conference calls, and making investment decisions or recommendations	PLO 2: Problem solving PLO 3: Business communication PLO 7: Leadership development	Quizzes Final examination
Select, interpret and derive appropriate information from company sources such as annual reports and regulatory filings	PLO 3: Business communication	Quizzes Final examination
Gather information from company investor relations webpages, and filings from regulatory sources (such as US SEC EDGAR)	PLO 3: Business communication	Class presentations
Present results of analysis and adjusted financial results, to an informed investor audience, in writing and/or in oral presentations with visual aids	PLO 3: Business communication	Quizzes Class presentations Final examination
Develop a daily habit of watching corporate and market events with the opportunity to present event wraps	PLO 7: Leadership development	Class presentations
Together with exposure to latest corporate actions and news incorporated in the lecture material, develop an ability to identify and articulate the latest issues and trends of corporate behaviour impacting financial statement analysis	PLO 7: Leadership development	Not assessed

2. Staff Contact Details

Position	Title	Name	Email	Location	Phone	Consultation Times
Lecturer-in-charge	AProf	Youngdeok Lim		Room 3069, Quadrangle building - Ref E15	+61 2 9385 6081	TBA
Lecturer	Mr	Swan Lau		–	–	–

Communication with staff

You may contact the lecturer via email on course enrolment and attendance matters. In email communication, please use your university @unsw.edu.au emails and give your full name and zID.

Course related content questions will only be addressed during consultation or on the discussion forum and not by emails.

The policies regarding staff contact in the School of Accounting, Auditing and Taxation are as follows:

All questions regarding course administration should be directed to the Lecturer-in-charge.
The full-time staff will be available for consultation starting from Weeks 2 to 10 and STUVAC period.
Consultation hours will be advised on the course Moodle page in a consolidated timetable.
Students are encouraged to consult with staff during online consultation sessions. Consultation will not be provided via email or phone.
Consultation times during STUVAC period will likely vary to the regular consultation during Term and be posted on the course webpage later in the Term.

While emails to staff should be a rare occurrence as noted above, in instances where it is warranted, please make sure that:

You use your UNSW email address when corresponding with the teaching staff on this course. Emails from other addresses (such as Hotmail, Gmail, Yahoo, 126, QQ, etc.) are not accepted and will not be replied to.
You must use appropriate communication level with staff, emails and discussion forum posts that use short-hand and “Texting” language are not acceptable, and communication must be in English. If your email cannot be understood then staff will not reply.
You must identify yourself by your full name, student ID and tutorial day and time.
Please be aware that Staff will not necessarily reply to students to inform them if their emails are non-compliant.
Full-time teaching staff only answer emails during regular working hours of Monday to Friday 9am-5pm. Tutoring staff often have other jobs and require 48 hours within regular business office hours to reply to emails.

Complaints about the assessment and other aspects of this course should be directed in the first instance to the Lecturer-in-Charge (or Course Convenor) and if still unsatisfied with the response received then you are directed to contact the School of Accounting, Auditing & Taxation Grievance Officer, details available here: https://www.unsw.edu.au/business/our-schools/accounting-auditing-taxation/contact-us

3. Learning and Teaching Activities

Use of your Webcam and Digital Devices: If you enrol in an online class, or the online stream of a hybrid class, teaching and associated activities will be conducted using Teams, Zoom, or similar a technology. Using a webcam is optional, but highly encouraged, as this will facilitate interaction with your peers and instructors. If you are worried about your personal space being observed during a class, we encourage you to blur your background or make use of a virtual background. Please contact the Lecturer-in-Charge if you have any questions or concerns.

Some courses may involve undertaking online exams for which your own computer or digital devices will be required. Monitoring of online examinations will be conducted directly by University staff and is bound by the University's privacy and security requirements. Any data collected will be handled accordance with UNSW policies and standards for data governance. For more information on how the University manages personal information please refer to the UNSW Student Privacy Statement and the UNSW Privacy Policy.

Approach to Learning and Teaching in the Course

Student engagement and in learning by doing and explaining

It is my belief that students engage if they are presented with the latest material that is interesting and relevant to their desired career path.
Students are required to read the relevant textbook content before seminars, as the seminar will focus on the application of this content to the recent material.
Students are encouraged to make class presentations that will help to crystalise their own understanding of the material.

Learning Activities and Teaching Strategies

Lecture material is drawn from recent financial market/ corporate events or corporate filings, embedded into the lecture slides. To ensure currency and relevancy, lecture slides are updated the week before the relevant seminar to include the latest information as of that date. Lecture time will focus on explaining the application of concepts to these recent events, rather than textbook content which students are presumed to have read prior to seminars.
Marks are awarded for powerpoint presentations of articles weblinked in the lecture slides to encourage the advance reading of those articles.

4. Assessment

Formal Requirements

In order to pass this course, you must:

achieve a composite mark of at least 50 out of 100;
meet any additional requirements described in the Assessment Summary section.

You are expected to attempt all assessment requirements in the course.

Assessment Structure

Assessment Task	Weighting	Length	Due Date
Assessment 1: Quizzes - 3 Quizzes each of 15 marks	45%	1h	Saturday 2-3pm of Weeks 3, 6 and 9. Open-book/internet
Assessment 2: Class presentation	5%*	Class presentation *Bonus marks	Class presentation
Assessment 3: Final examination	55%	2 hours, 10m reading time	Final examination period. Open-book/internet
Total	105%	The total adds to 105% because of the 5% bonus presentation marks.	–

Assessment Summary

As a student at UNSW you are expected to display academic integrity in your work and interactions. Where a student breaches the UNSW Student Code with respect to academic integrity, the University may take disciplinary action under the Student Misconduct Procedure. To assure academic integrity, you may be required to demonstrate reasoning, research and the process of constructing work submitted for assessment.

To assist you in understanding what academic integrity means, and how to ensure that you do comply with the UNSW Student Code, it is strongly recommended that you complete the Working with Academic Integrity module before submitting your first assessment task. It is a free, online self-paced Moodle module that should take about one hour to complete.

You are expected to complete all assessment tasks for your courses in the School of Accounting, Auditing & Taxation. In some courses, there will be a minimum pass mark required on the final exam due to the need to assure individual mastery of specific course learning outcomes for accounting accreditation requirements. Where applicable this is explained in the assessment information below.

Quizzes (3x15%=45%)

Each Quiz will be an open-book/internet test, consisting of multiple choice questions or written short answer type questions. You will be required to analyse a case, applying the Financial Reporting and Earnings Quality framework introduced in week 1. As a rule of thumb in this course, 3 minutes is allowed for each assessment mark. As such this Quiz should have 45 minutes allocated to it. However, as it is the first significant assessment which students encounter for this course, additional time is allowed for it.

Class presentation (5%)

This component is voluntary. These bonus marks can be earned by presentation of relevant market and corporate or economic events relevant to the course. Your efforts to earn these marks will be taken into account in deciding your final mark.

Final Examination (55%)

The final examination will include multiple choice questions and written short answer type questions. More information on the format of the final examination will be provided later on Moodle. It is important that you study the lecture notes and read and understand the case studies in the weblinks, in order to do well in the final examination. This test has 120 minutes plus 10 minutes reading time, giving a total of 2 hours 10 minutes. It is the university norm to allow only 10 minutes reading time for 2 or 3 hour final examinations.

The final examination will require answers typed into answer templates to be submitted on Moodle. The mode and format will be similar to that for the quizzes.

Assignment Submission Procedure

The three Quizzes as well as the Final Examination have the mode and format of a structured open-book/internet assignment that is time limited.

Submission of the Quizzes and Final Examination will be on Moodle.

Assessment Feedback

Feedback on student performance from formative and summative assessment tasks will be provided to students in a timely manner. Assessment tasks completed within the teaching period of a course, other than a final assessment, will be assessed and students provided with feedback, with or without a provisional result, within 10 working days of submission, under normal circumstances. Feedback on continuous assessment tasks (e.g. laboratory and studio-based, workplace-based, weekly quizzes) will be provided prior to the midpoint of the course.

Special Consideration

You can apply for special consideration when illness or other circumstances beyond your control interfere with your performance in a specific assessment task or tasks, including online exams. Students studying remotely who have exams scheduled between 10pm and 7am local time, are also able to apply for special consideration to sit a supplementary exam at a time outside of these hours.

Special consideration is primarily intended to provide you with an extra opportunity to demonstrate the level of performance of which you are capable. To apply, and for further information, see Special Consideration on the UNSW Current Students page.

Special consideration applications will be assessed centrally by the Case Review Team, who will update the online application with the outcome and add any relevant comments. The change to the status of the application immediately sends an email to the student and to the assessor with the outcome of the application.

Please note the following:

Applications can only be made through Online Services in myUNSW. Applications will not be accepted by teaching staff. The lecturer-in-charge/course coordinator will be automatically notified when your application is processed.
Applying for special consideration does not automatically mean that you will be granted a supplementary exam or other concession.
If you experience illness or misadventure in the lead up to an exam or assessment, you must submit an application for special consideration, either prior to the examination taking place, or prior to the assessment submission deadline, except where illness or misadventure prevent you from doing so.
If your circumstances stop you from applying before your exam or assessment due date, you must apply within 3 working days of the assessment or the period covered by your supporting documentation.
Under the UNSW Fit To Sit/Submit rule, if you sit the exam/submit an assignment, you are declaring yourself well enough to do so and are cannot subsequently apply for special consideration.
If you become unwell on the day of – or during – an exam, you must stop working on your exam, advise your course coordinator or tutor and provide a medical certificate dated within 24 hours of the exam, with your special consideration application. For online exams, you must contact your course coordinator or tutor immediately via email, Moodle or chat and advise them you are unwell and submit screenshots of your conversation along with your medical certificate and application.
Special consideration requests do not allow the awarding of additional marks to students.

Further information on Business School policy and procedure can be found under “Special Consideration” on the Policies and Support page.

Late Submission Penalties

For assessments other than examinations, late submission will incur a penalty of 5% per day or part thereof (including weekends) from the due date and time. An assessment will not be accepted after 5 days (120 hours) of the original deadline unless special consideration has been approved. An assignment is considered late if the requested format, such as hard copy or electronic copy, has not been submitted on time or where the ‘wrong’ assignment has been submitted.

For assessments which account for 10% or less of the overall course grade, and where answers are immediately discussed or debriefed, the LIC may stipulate a different penalty. Details of such late penalties will be available on the course Moodle page.

Protocol for Viewing Final Exam Scripts

UNSW students have the right to view their final exam scripts, subject to a small number of very specific exemptions. The UNSW Business School has set a protocol under which students may view their final exam script. Individual schools within the Faculty may also set up a local process for viewing final exam scripts, so it is important that you check with your School. Further school-specific information may be included below.

Students in the School of Accounting, Auditing & Taxation at the UNSW Business School who wish to view their final examination script should also refer to this page: https://www.unsw.edu.au/business/our-schools/accounting-auditing-taxation/student-life/viewing-final-examination-scripts

Quality Assurance

The Business School is actively monitoring student learning and quality of the student experience in all its programs. A random selection of completed assessment tasks may be used for quality assurance, such as to determine the extent to which program learning goals are being achieved. The information is required for accreditation purposes, and aggregated findings will be used to inform changes aimed at improving the quality of Business School programs. All material used for such processes will be treated as confidential.

5. Course Resources

The website for this course is on Moodle.

Course resources are news articles and corporate filings which are referenced in the lecture slides via weblinks.

Students without a background in financial statement analysis may find the following reference materials useful (the electronic versions may be available from the UNSW Library):

Robinson, T., 2020, International Financial Statement Analysis, 4th Edition, John Wiley & Sons Inc., New Jersey.
Robinson, T., 2020, International Financial Statement Analysis Workbook, 4th Edition, John Wiley & Sons Inc., New Jersey.

6. Course Evaluation & Development

Feedback is regularly sought from students and continual improvements are made based on this feedback. At the end of this course, you will be asked to complete the myExperience survey, which provides a key source of student evaluative feedback. Your input into this quality enhancement process is extremely valuable in assisting us to meet the needs of our students and provide an effective and enriching learning experience. The results of all surveys are carefully considered and do lead to action towards enhancing educational quality.

Each year feedback is sought from students and other stakeholders about the courses offered in the School and continual improvements are made based on this feedback. UNSW's myExperience survey is one of the ways in which student evaluative feedback is gathered. In this course, we will seek your feedback through end of semester myExperience responses. As a result of this feedback over a period of time, we have made the following changes:

We have adopted a different textbook which focuses on financial statement analysis in an international setting. This textbook is also a required text for the CFA Level I and Level II examinations, which will help with obtaining the CFA qualifications. Additional case study questions have been included in the lectures to help students acquire the skills to enhance students’ skills in handling analytical problems and to handle such questions during formal assessments
Previously there was a student request for a special analysis on derivatives, which was not part of the course content at that time. A special case study on derivatives was included in the topic "Investments Passive" in that semester and has been part of this course since then.
As a result of the case study developed for derivatives, in subsequent terms all topics were converted to focus on case studies to assist students to learn how to apply the concepts learnt in this course.
As students initially found the subject topical approach of the textbook difficult to apply to the cases, a 5-point Financial Reporting and Earnings Quality framework was developed to give students a structure in which to organise their analytical approach.
In developing the case studies, the contemporaneous material utilised at that time was very well received by students who liked the idea of analysing issues of companies almost as it was happening. This contemporaneity was incorporated into the course by updating the material with recent news and corporate filings the week before the lectures.

7. Course Schedule

Note: for more information on the UNSW academic calendar and key dates including study period, exam, supplementary exam and result release, please visit: https://student.unsw.edu.au/new-calendar-dates

Week	Activity	Topic	Assessment/Other
Week 1: 13 February	Seminar	Framework	–
Week 2: 20 February	Seminar	Income statement	–
Week 3: 27 February	Seminar	Balance sheet	Quiz 1
Week 4: 6 March	Seminar	Cash flow statements	–
Week 5: 13 March	Seminar	Long-lived assets	–
Week 6: 20 March	Seminar	Income tax	Quiz 2
Week 7: 27 March	Seminar	Employee compensation	–
Week 8: 3 April	Seminar	Investments passive	–
Week 9: 10 April	Seminar	Overseas exposure	Quiz 3
Week 10: 17 April	Seminar	Investments active	–

8. Policies and Support

Information about UNSW Business School program learning outcomes, academic integrity, student responsibilities and student support services. For information regarding special consideration, supplementary exams and viewing final exam scripts, please go to the key policies and support page.

Program Learning Outcomes

The Business School places knowledge and capabilities at the core of its curriculum via seven Program Learning Outcomes (PLOs). These PLOs are systematically embedded and developed across the duration of all coursework programs in the Business School.

PLOs embody the knowledge, skills and capabilities that are taught, practised and assessed within each Business School program. They articulate what you should know and be able to do upon successful completion of your degree.

Upon graduation, you should have a high level of specialised business knowledge and capacity for responsible business thinking, underpinned by ethical professional practice. You should be able to harness, manage and communicate business information effectively and work collaboratively with others. You should be an experienced problem-solver and critical thinker, with a global perspective, cultural competence and the potential for innovative leadership.

All UNSW programs and courses are designed to assess the attainment of program and/or course level learning outcomes, as required by the UNSW Assessment Design Procedure. It is important that you become familiar with the Business School PLOs, as they constitute the framework which informs and shapes the components and assessments of the courses within your program of study.

PLO 1: Business knowledge

Students will make informed and effective selection and application of knowledge in a discipline or profession, in the contexts of local and global business.

PLO 2: Problem solving

Students will define and address business problems, and propose effective evidence-based solutions, through the application of rigorous analysis and critical thinking.

PLO 3: Business communication

Students will harness, manage and communicate business information effectively using multiple forms of communication across different channels.

PLO 4: Teamwork

Students will interact and collaborate effectively with others to achieve a common business purpose or fulfil a common business project, and reflect critically on the process and the outcomes.

PLO 5: Responsible business practice

Students will develop and be committed to responsible business thinking and approaches, which are underpinned by ethical professional practice and sustainability considerations.

PLO 6: Global and cultural competence

Students will be aware of business systems in the wider world and actively committed to recognise and respect the cultural norms, beliefs and values of others, and will apply this knowledge to interact, communicate and work effectively in diverse environments.

PLO 7: Leadership development

Students will develop the capacity to take initiative, encourage forward thinking and bring about innovation, while effectively influencing others to achieve desired results.

These PLOs relate to undergraduate and postgraduate coursework programs. For PG Research PLOs, including Master of Pre-Doctoral Business Studies, please refer to the UNSW HDR Learning Outcomes

Business School course outlines provide detailed information for students on how the course learning outcomes, learning activities, and assessment/s contribute to the development of Program Learning Outcomes.

UNSW Graduate Capabilities

The Business School PLOs also incorporate UNSW graduate capabilities, a set of generic abilities and skills that all students are expected to achieve by graduation. These capabilities articulate the University’s institutional values, as well as future employer expectations.

UNSW Graduate Capabilities	Business School PLOs
Scholars capable of independent and collaborative enquiry, rigorous in their analysis, critique and reflection, and able to innovate by applying their knowledge and skills to the solution of novel as well as routine problems.	PLO 1: Business knowledge PLO 2: Problem solving PLO 3: Business communication PLO 4: Teamwork PLO 7: Leadership development
Entrepreneurial leaders capable of initiating and embracing innovation and change, as well as engaging and enabling others to contribute to change	PLO 1: Business knowledge PLO 2: Problem solving PLO 3: Business communication PLO 4: Teamwork PLO 6: Global and cultural competence PLO 7: Leadership development
Professionals capable of ethical, self-directed practice and independent lifelong learning	PLO 1: Business knowledge PLO 2: Problem solving PLO 3: Business communication PLO 5: Responsible business practice
Global citizens who are culturally adept and capable of respecting diversity and acting in a socially just and responsible way.	PLO 1: Business knowledge PLO 2: Problem solving PLO 3: Business communication PLO 4: Teamwork PLO 5: Responsible business practice PLO 6: Global and cultural competence

While our programs are designed to provide coverage of all PLOs and graduate capabilities, they also provide you with a great deal of choice and flexibility. The Business School strongly advises you to choose a range of courses that assist your development against the seven PLOs and four graduate capabilities, and to keep a record of your achievements as part of your portfolio. You can use a portfolio as evidence in employment applications as well as a reference for work or further study. For support with selecting your courses contact the UNSW Business School Student Services team.

Academic Integrity and Plagiarism

Academic Integrity is honest and responsible scholarship. This form of ethical scholarship is highly valued at UNSW. Terms like Academic Integrity, misconduct, referencing, conventions, plagiarism, academic practices, citations and evidence based learning are all considered basic concepts that successful university students understand. Learning how to communicate original ideas, refer sources, work independently, and report results accurately and honestly are skills that you will be able to carry beyond your studies.

The definition of academic misconduct is broad. It covers practices such as cheating, copying and using another person’s work without appropriate acknowledgement. Incidents of academic misconduct may have serious consequences for students.

Plagiarism

UNSW regards plagiarism as a form of academic misconduct. UNSW has very strict rules regarding plagiarism. Plagiarism at UNSW is using the words or ideas of others and passing them off as your own. All Schools in the Business School have a Student Ethics Officer who will investigate incidents of plagiarism and may result in a student’s name being placed on the Plagiarism and Student Misconduct Registers.

Below are examples of plagiarism including self-plagiarism:

Copying: Using the same or very similar words to the original text or idea without acknowledging the source or using quotation marks. This includes copying materials, ideas or concepts from a book, article, report or other written document, presentation, composition, artwork, design, drawing, circuitry, computer program or software, website, internet, other electronic resource, or another person's assignment, without appropriate acknowledgement of authorship.

Inappropriate Paraphrasing: Changing a few words and phrases while mostly retaining the original structure and/or progression of ideas of the original, and information without acknowledgement. This also applies in presentations where someone paraphrases another’s ideas or words without credit and to piecing together quotes and paraphrases into a new whole, without appropriate referencing.

Collusion: Presenting work as independent work when it has been produced in whole or part in collusion with other people. Collusion includes:

Students providing their work to another student before the due date, or for the purpose of them plagiarising at any time
Paying another person to perform an academic task and passing it off as your own
Stealing or acquiring another person’s academic work and copying it
Offering to complete another person’s work or seeking payment for completing academic work

Collusion should not be confused with academic collaboration (i.e., shared contribution towards a group task).

Inappropriate Citation: Citing sources which have not been read, without acknowledging the 'secondary' source from which knowledge of them has been obtained.

Self-Plagiarism: ‘Self-plagiarism’ occurs where an author republishes their own previously written work and presents it as new findings without referencing the earlier work, either in its entirety or partially. Self-plagiarism is also referred to as 'recycling', 'duplication', or 'multiple submissions of research findings' without disclosure. In the student context, self-plagiarism includes re-using parts of, or all of, a body of work that has already been submitted for assessment without proper citation.

To see if you understand plagiarism, do this short quiz: https://student.unsw.edu.au/plagiarism-quiz

Cheating

The University also regards cheating as a form of academic misconduct. Cheating is knowingly submitting the work of others as their own and includes contract cheating (work produced by an external agent or third party that is submitted under the pretences of being a student’s original piece of work). Cheating is not acceptable at UNSW.

If you need to revise or clarify any terms associated with academic integrity you should explore the 'Working with Academic Integrity' self-paced lessons available at: https://student.unsw.edu.au/aim.

For UNSW policies, penalties, and information to help you avoid plagiarism see: https://student.unsw.edu.au/plagiarism as well as the guidelines in the online ELISE tutorials for all new UNSW students: http://subjectguides.library.unsw.edu.au/elise. For information on student conduct see: https://student.unsw.edu.au/conduct.

For information on how to acknowledge your sources and reference correctly, see: https://student.unsw.edu.au/referencing. If you are unsure what referencing style to use in this course, you should ask the lecturer in charge.

Student Responsibilities and Conduct

Students are expected to be familiar with and adhere to university policies in relation to class attendance and general conduct and behaviour, including maintaining a safe, respectful environment; and to understand their obligations in relation to workload, assessment and keeping informed.

Information and policies on these topics can be found on the 'Managing your Program' website.

Workload

It is expected that you will spend at least ten to twelve hours per week studying for a course except for Summer Term courses which have a minimum weekly workload of twenty to twenty four hours. This time should be made up of reading, research, working on exercises and problems, online activities and attending classes. In periods where you need to complete assignments or prepare for examinations, the workload may be greater. Over-commitment has been a cause of failure for many students. You should take the required workload into account when planning how to balance study with employment and other activities.

We strongly encourage you to connect with your Moodle course websites in the first week of semester. Local and international research indicates that students who engage early and often with their course website are more likely to pass their course.

View more information on expected workload

Attendance and Engagement

Your regular attendance and active engagement in all scheduled classes and online learning activities is expected in this course. Failure to attend / engage in assessment tasks that are integrated into learning activities (e.g. class discussion, presentations) will be reflected in the marks for these assessable activities. The Business School may refuse final assessment to those students who attend less than 80% of scheduled classes where attendance and participation is required as part of the learning process (e.g. tutorials, flipped classroom sessions, seminars, labs, etc.). If you are not able to regularly attend classes, you should consult the relevant Course Authority.

View more information on attendance

General Conduct and Behaviour

You are expected to conduct yourself with consideration and respect for the needs of your fellow students and teaching staff. Conduct which unduly disrupts or interferes with a class, such as ringing or talking on mobile phones, is not acceptable and students may be asked to leave the class.

View more information on student conduct

Health and Safety

UNSW Policy requires each person to work safely and responsibly, in order to avoid personal injury and to protect the safety of others.

View more information on Health and Safety

Keeping Informed

You should take note of all announcements made in lectures, tutorials or on the course web site. From time to time, the University will send important announcements to your university e-mail address without providing you with a paper copy. You will be deemed to have received this information. It is also your responsibility to keep the University informed of all changes to your contact details.

Student Support and Resources

The University and the Business School provide a wide range of support services and resources for students, including:

Business School Learning Support Tools
Business School provides support a wide range of free resources and services to help students in-class and out-of-class, as well as online. These include:

Academic Communication Essentials – A range of academic communication workshops, modules and resources to assist you in developing your academic communication skills.
Learning consultations – Meet learning consultants who have expertise in business studies, literacy, numeracy and statistics, writing, referencing, and researching at university level.
PASS classes – Study sessions facilitated by students who have previously and successfully completed the course.
Educational Resource Access Scheme – To support the inclusion and success of students from equity groups enrolled at UNSW Sydney in first year undergraduate Business programs.

The Nucleus - Business School Student Services team
The Nucleus Student Services team provides advice and direction on all aspects of enrolment and graduation. Level 2, Main Library, Kensington 02 8936 7005 / https://nucleus.unsw.edu.au/en/contact-us

Business School Equity, Diversity and Inclusion
The Business School Equity, Diversity and Inclusion Committee strives to ensure that every student is empowered to have equal access to education. The Business School provides a vibrant, safe, and equitable environment for education, research, and engagement that embraces diversity and treats all people with dignity and respect. BUSEDI@unsw.edu.au

UNSW Academic Skills
Resources and support – including workshops, individual consultations and a range of online resources – to help you develop and refine your academic skills. See their website for details.
academicskills@unsw.edu.au

Student Support Advisors
Student Support Advisors work with all students to promote the development of skills needed to succeed at university, whilst also providing personal support throughout the process.
John Goodsell Building, Ground Floor.
advisors@unsw.edu.au
02 9385 4734

International Student Support
The International Student Experience Unit (ISEU) is the first point of contact for international students. ISEU staff are always here to help with personalised advice and information about all aspects of university life and life in Australia.
Advisors can support you with your student visa, health and wellbeing, making friends, accommodation and academic performance.
International.student@unsw.edu.au
02 9385 4734

Equitable Learning Services
Equitable Learning Services (formerly Disability Support Services) is a free and confidential service that provides practical support to ensure that your health condition doesn't adversely affect your studies. Register with the service to receive educational adjustments.
Ground Floor, John Goodsell Building.
els@unsw.edu.au
02 9385 4734

UNSW Counselling and Psychological Services
Provides support and services if you need help with your personal life, getting your academic life back on track or just want to know how to stay safe, including free, confidential counselling.
Level 2, East Wing, Quadrangle Building.
counselling@unsw.edu.au
02 9385 5418

Library services and facilities for students
The UNSW Library offers a range of collections, services and facilities both on-campus and online.
Main Library, F21.
02 9065 9444

Moodle eLearning Support
Moodle is the University’s learning management system. You should ensure that you log into Moodle regularly.
externalteltsupport@unsw.edu.au
02 9385 3331

UNSW IT
UNSW IT provides support and services for students such as password access, email services, wireless services and technical support.
UNSW Library Annexe (Ground floor).
02 9385 1333

Support for Studying Online

The Business School and UNSW provide a wide range of tools, support and advice to help students achieve their online learning goals.

The UNSW Guide to Online Study page provides guidance for students on how to make the most of online study.

We recognise that completing quizzes and exams online can be challenging for a number of reasons, including the possibility of technical glitches or lack of reliable internet. We recommend you review the Online Exam Preparation Checklist of things to prepare when sitting an online exam.

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Accreditation

ACCT5907 International Financial Statement Analysis - 2023

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1. Course Details

Summary of Course

Teaching Times and Locations

Course Policies & Support

Course Aims and Relationship to Other Courses

Student Learning Outcomes

2. Staff Contact Details

Communication with staff​

3. Learning and Teaching Activities

Approach to Learning and Teaching in the Course

Learning Activities and Teaching Strategies

4. Assessment

Formal Requirements

Assessment Structure

Assessment Summary

Quizzes (3x15%=45%)

Class presentation (5%)

Final Examination (55%)

Assignment Submission Procedure

Assessment Feedback

Special Consideration

Protocol for Viewing Final Exam Scripts

Quality Assurance

5. Course Resources

6. Course Evaluation & Development

7. Course Schedule

8. Policies and Support

UNSW Graduate Capabilities

Plagiarism

Cheating

Workload

Attendance and Engagement

General Conduct and Behaviour

Health and Safety

Keeping Informed

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Communication with staff