- * Intermediate/Introductory
This course, aimed at newly qualified to 3 years experience and those requiring a refresher, will use tutor inputs, syndicate work and group discussions. It will provide a practical understanding of financial jargon in company accounts and give delegates a thorough grounding in the bases of valuation. It will allow delegates to interpret simple financial statements so that they can uncover extra information about the business and how it is performing which is not explicitly stated in the accounts.
Case studies will be to focus on practical skills allowing ample opportunity for feedback and discussion.
- * The framework of Financial Reporting including, FRSs, Abstracts etc
- Accounting Policies
- Single Entity Financial Statements; Balance Sheets; Auditors' Reports; Directors' Reports; Notes to Accounts; Cashflow Statements; Profit & Loss Accounts
- Identifying the Strengths and Weaknesses of a Business - Using Case Study Accounts
- Basic Ratio Analysis to review
- * An overview of the mechanics of Business Valuation
- Introduction to Group Accounts - case studies used
- Trade Investments
- Associated Undertakings & Joint Ventures
- Subsidiary Undertakings - Acquisition v Merger Accounting
- Minority Interests
- * An overview of the move to International Accounting Standards