SCLE Revision: Financial Statement Analysis and Asset Valuation (Module 7)

Programme Overview

This programme equips participants with comprehensive understanding and knowledge based on Module 7 Study Outline. Participants will advance their knowledge and comprehension further via interactive teaching and learning experience while increasing their confidence in sitting for the examination. This programme will be facilitated by an experienced and qualified trainer.

Programme Objective

This programme is designed to match the licensing study outline for Module 7 on financial statement analysis and asset valuation. It covers the fundamental aspects of financial statements, investment analysis, relevant accounting policies and treatments for financial reporting, characteristics of fixed income and equity securities, time value of money and valuation methods.

Learning Outcomes

Upon completion of this programme, participants should be able to:

1. Identify users and uses of financial statements in financial and investment analysis
2. Describe important accounting policies or choices and treatment of accounting information for financial reporting purposes including explaining the reasons for usage and demonstrating the ability to deal with adjustments necessary for purposes of comparability
3. Analyse company financial and company information or other crucial factors such as industry position and economic outlook, necessary for relevant and reliable assessment of the company’s performance
4. Describe the limitations of the use of financial statements and related important accounting issues when interpreting financial statements for informed investment decision making
5. Explain the elements and characteristics of fixed income and equity securities which is linked to the purposes of financial and investment planning
6. Define the concepts of time value of money in pricing and valuation of fixed income and equity securities
7. Discuss methods and indicators, including their required adjustments, to assess the company financial performance or gain greater insight into company operating results
8. Explain fixed income and equity securities, including derivatives based on various methods of valuation and examining the factors affecting pricing
9. Explain the technical analysis with respect to securities trading (charts and technical indicators, analysis of technical indicators and patterns, forecasting price movement and volume)

Candidates’ Prerequisites

Candidates are expected to possess good knowledge and understanding of the subject matter provided in the study outline and specified references. It is estimated that the SCLE Module 7 will require a minimum of 80 hours of study time. The amount of study hours needed depends on the education background and work experience of the candidates. Candidates are also expected to update themselves with the latest changes relevant to the module as all questions will be continuously updated.

Methodology

This programme will be delivered using effective learning methods including presentations, discussions and review of examination questions.