| The Regulatory Framework, International Accounting and financial reporting Standards; Accounting
Issues in Financial Reports; Recognition and measurement of assets, liabilities, income and expenses;
Presentation of Financial Statements; standards relating to leasing, provisions, intangible assets,
goodwill, earnings per share, borrowing costs, financial instruments, cash flow statements and group
accounts; introduction to creative accounting, Agency conflicts and objective of the firm; Appraisal of
investment decisions using DCF (including the APV technique) and non-DCF techniques inclusive of
the effects of risk, taxation, inflation, capital rationing; Deriving the cost of capital and adjusting it to
reflect the business and financial risks of the project; identifying relevant FCFs of the project;
valuation techniques; analysis of financial statements; Risk, return and introduction to Portfolio
Theory; CAPM; Capital structure of a firm: Dividend policy: Efficient Market Hypothesis |
Administrative assistant: DILMAHOMED BOCUS Bibi Swaleha
Telephone: 4037400
Email: s.dilmahomed@uom.ac.mu |
