Accounting Financial Reporting / IFRS / GAAP

ICSA Study Text: Financial Reporting and Analysis, 3rd Edition

By Yousuf Khan
ICSA Publishing June 2017

Specifications

ISBN-13
9781860727085
Publisher
ICSA Publishing
Publication
June 2017
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only

Details

This official ICSA study text has been written for the ICSA CSQS module in Financial Reporting and Analysis. 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:

  • Case study scenarios and questions
  • Test your knowledge review questions
  • Stop and think boxes
  • Case law summaries
  • Case examples
  • Glossary of key terms
  • Directory of further reading and online resources

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.

Table of Contents

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

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