Module Directory

 

Module Description

 
 
Module Name
Module Code
Lecture Hrs
Practical Hrs
Credits
Finance and Financial Reporting for Actuarial Science
DFA6221
3
0
3

Description
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
Faculty Department
FACULTY OF SOCIAL SCIENCES AND HUMANITIES Department of Economics and Statistics
Contact Details
Administrative assistant: DILMAHOMED BOCUS Bibi Swaleha
Telephone: 4037400
Email: s.dilmahomed@uom.ac.mu
 

 


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