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Financial Reporting and Governance, 2nd edition

Authors: Kathryn Cearns, Jacques Colley

Published: December 2019 | ISBN: 9781860727818

This study text has been written for students preparing for The Chartered Governance Institute’s Level 5 qualifications in International Finance and Administration.

The text covers the syllabus for the Financial Reporting and Governance module and is structured to help in planning a programme of study. Learning outcomes linked to the syllabus are highlighted to help students focus on the examination requirements for the module.

All texts in the range follow a standard format and include features to encourage active learning and to help students apply principles and theory to real-life business situations, including:
  • case law and case examples
  • stop and think scenarios
  • worked examples
  • test yourself review questions and answers
  • glossaries of key terms

Contents

1. The financial reporting environment

2. The conceptual framework

3. Financial statement presentation

4. Reporting financial performance

5. Assets

6. Liabilities

7. Group accounts and related party transactions

8. Financial ratio analysis

9. Trust accounting

10. Companies, partnerships and other vehicles

11. Corporate governance and corporate responsibility

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