Published: July 2019 | ISBN: 9781860727498
Designed for those on the journey to becoming a Chartered Secretary or Governance Professional, ICSA’s Interpreting Financial and Accounting Information study text provides you with knowledge required to interpret financial information in order to advise boards and decision-making bodies.
It covers the need for financial reporting; how to interpret statements and reports; sources of finance, with their risks and returns; capital structure and associated costs and analysis methods for financial decision making.
This study text details all you need to know for Module 4 of the ICSA qualifying programme. It contains:
- Worked examples and ‘Test Yourself’ questions with full, worked answers
- Case studies and ‘Stop and Think’ scenarios to help you apply your knowledge
- Comprehensive chapter summaries to aid your revision.
Find out how to register for the qualifying programme.
- The regulatory framework and the role of International Financial Reporting Standards
- The Conceptual Framework of Financial Reporting
- Preparation and presentation of single entity financial statements
- Other contents and features of published accounts
- Interpreting accounting policies based on IFRS
- Financial reporting by groups of companies
- Analysis and evaluation of financial statements
- Financial markets and the identification of financing needs
- Sounds of long-term finance
- Sources of short-term finance
- The cost of capital and capital structure
- Working capital management
- Risk assessment in investment appraisal techniques
- Company analysis and business valuation methods
- Project appraisal technical