Survey of financial statement analysis courses in Europe and the United States
AbstractThe paper reports the results of a survey of the content and learning materials used in courses in financial statement analysis in Europe and the United States. Courses in Europe and undergraduate courses in the US exhibit similar characteristics with respect to course content (heavy emphasis on basic tools of analysis). Graduate courses in the US place heavier emphasis on coverage of generally accepted accounting principles and on applications of basic analytical tools. Differences in course content appear related to where the financial statement analysis course lodges within the accounting curriculum.
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Bibliographic InfoPaper provided by HEC Paris in its series Les Cahiers de Recherche with number 714.
Length: 22 pages
Date of creation: 10 Nov 2000
Date of revision:
Accounting education; financial statement analysis; Europe; US; graduate; undergraduate;
Find related papers by JEL classification:
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- Herve Stolowy & Michel Tenenhaus, 1998. "International accounting education in Western Europe," European Accounting Review, Taylor & Francis Journals, vol. 7(2), pages 289-314.
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