Nanyang Technological University

Nanyang Business School

Nanyang Business School - Undergraduate Programmes

Course Description

AA306 / AC3102 Risk Reporting and Analysis

Acad Unit: 4
Pre-requisite: AA201/ AC2101 / AC2101

Course Description:

AC3102 is designed to provide students with a good understanding and appreciation of the operating and financial risks that firms face, and with a strong conceptual and technical knowledge in the measurement, reporting and analysis of these risks.
To provide focus to this course, emphasis is placed on two major areas:
(a) Firms investment strategy as part of its risk management policy, and the resultant consolidated financial statements;
(b) Firms use of financial instruments (including derivatives) which creates or reduces risks, and the impact of these financial instruments on the firms financial position and performances.
During the discussion, this course will draw upon students knowledge acquired in the earlier courses, particularly, AC2101 Accounting Recognition and Measurement.