Author: Kathryn Cearns
Published: March 2017 | ISBN: 9781860726996
This official ICSA study text has been specially designed to support students taking the Financial Reporting and Governance module of ICSA’s Level 5 qualifications in International Finance and Administration.
The text covers the syllabus for each 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 each module.
The text follows a standard format and includes a range of features to encourage active learning and to help students apply principles and theory to real-life business situations, including:
The text provides an excellent guide for students, but also serves as a useful reference for anyone who needs an accessible and practical introduction to the subject.
Part One: The form and content of financial statements
1. The financial reporting environment
2. The coneptual framework
3. Financial statement presentation
4. Reporting financial performance
Part Two: Understanding and analysing financial statements
7. Group accounts and related party transactions
8. Financial ratio analysis
Part Three: Trust accounts and other forms of entity
9. Trust accounting
10. Companies, partnerships and other vehicles
Part Four: Corporate governance
11. Corporate governance and corporate responsibility