Author: Danusia Wysocki
Published: June 2017 | ISBN: 9781860727085
This official ICSA study text has been written for the Financial Reporting and Analysis module on the ICSA qualifying programme. The text covers the whole range of financial reporting and analysis topics, from an overview of the regulatory framework through the preparation of financial statements and reports, through to group accounting and the analysis of financial reports.
Presented in a practical and accessible style, this study text incorporates a number of features to support learning:
The text provides an excellent guide for students, but is also a handy reference for anyone involved in, or wanting to learn more about financial reporting and analysis.
Find out how to register for the qualifying programme.
Part One: The regulatory and conceptual frameworks for financial reporting
1. The regulatory framework for the preparation and presentation of financial statements
2. The conceptual framework for the preparation and presentation of financial statements
Part Two: The preparation and presentation of financial statements for single companies in compliance with legal and regulatory requirements
3. Financial accounting and the preparation of financial reports
4. Accounting policies 1
5. Accounting policies 2
6. Purpose of the statement of cash flows
Part Three: The preparation and presentation of financial statements for groups
7. Group accounting
Part Four: Analysis and interpretation of accounts
8. Trend analysis and introduction to ratio analysis
9. Analysis and interpretation of accounts 1
10. Analysis and interpretation of accounts 2
11. Limitations of published accounts
12. Financial reporting within the business environment