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4.2 Content of the annual report and accounts Flashcards Preview
Interpreting Financial & Accounting Information
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4.2 Content of the annual report and accounts
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Interpreting Financial & Accounting Information
Class (161):
1.1 Regulatory Framework Introduction
1.2 The Need For A Regulatory Framework
1.3 Agency Theory And The Role Of Corporate Governance
1.4 The Role Of Financial Accouting Standards
1.5 Arguments Against Accounting Regulation
1.6 National & Company Law
1.7 Environmental Reporting
1.8 Social Accounting
1.9 International Financial Reporting Standards
1.10 Barriers To Global Harmonisation
1.11 Principal Differences Between Ifrs And Uk Gaap
Audit (Campbell's Notes)
2.1 Conceptual Framework Of Financial Reporting
2.2 The Need For A Conceptual Framework
2.3 Objectives Of General Purpose Financial Reporting
2.4 Qualitative Characteristics Of Financial Information
2.5 Financial Statements And Reporting
2.6 Assumptions Underlying Financial Statements
2.7 Elements Of Financial Statements
2.8 Recognition And Derecogition Of The Elements Of Financial Statements
2.9 Measuring The Elements Of Financial Statements
2.10 Presentation And Disclosure
2.11 Concepts Of Capital And Capital Maintenance
3.1 Preparation And Presentation Of Single Entity Financial Statements
3.2 Objective Of Financial Statements
3.3 Presentation Of Financial Statements
3.4 Fair Presentation And Compliance With Ifrs
3.5 Overriding Concepts Of Financial Statements
3.6 Structure And Content Of Financial Statements
3.7 Statement Of Profit Or Loss And Other Comprehensive Income
3.8 Statement Of Financial Position (Balance Sheet)
3.9 Statement Of Changes In Equity
3.10 Statement Of Cash Flows
4.1 Other Contents And Features Of Published Accounts
4.2 Content Of The Annual Report And Accounts
4.3 The Strategic Report Or Business Review
4.4 The Directors' Report
4.5 Notes To The Accounts
4.6 Segment Reporting
4.7 Reporting The Substance Of Transactions
4.8 Limitations Of Published Accounts
5.1 Interpreting Accounting Policies Based On Ifrs
5.2 Accounting Policies
5.3 Accounting For Inventories
5.4 Accounting For Property, Plant And Equipment
5.5 Accounting For Events After The Reporting Period
5.6 Revenue From Contracts With Customers
5.7 Provisions, Contingent Liabilities And Contingent Assets
6.1 Financial Reporting By Groups Of Companies
6.2 Requirement To Prepare Consolidated Financial Statements
6.3 Principles For The Consolidation Of Financial Statements
6.4 Business Combinations, Fair Value Measurement And Goodwill
6.5 Consolidated Statement Of Financial Position
6.6 Consolidted Statement Of Comprehensive Income
6.7 Investments In Associates And Joint Ventures
6.8 The Ias 28 Equity Method
6.9 A Parent Company's Separate Financial Statements
6.10 Exemptions From Preparing Consolidated Financial Statements
7.1 Analysis And Evaluation Of Financial Statements
7.2 The Need For Financial Analysis
7.3 Fundamental Analysis
7.4 Economic Analysis
7.5 Industry Analysis
7.6 Company Analysis
7.7 Trend Analysis
7.8 Ratio Analysis
7.9 Profitability Ratios
7.10 Limitations Of Ratio Analysis
7.11 Earnings Management Or Creative Accounting
8.1 Financial Markets And The Identification Of Financing Needs
8.2 Financial Markets
8.3 Private Versus Public Markets
8.4 The Role Of The Stock Exchange
8.5 Efficient Market Hypothesis
8.6 Alternative Investment Market
8.7 The Role Of Other Sources Of Finances: Private Markets
8.8 Identification Of Financing Needs: Budgeting And Forecasting
8.9 The Need For Cash And Cash Management
9.1 Sources Of Long Term Finance
9.2 Equity Or Ordinary Shares
9.3 Retained Earnings
9.4 Preference Shares
9.5 Debentures And Bonds
9.6 Bank And Institutional Loans
9.7 Leasing
9.8 Hire Purchase
9.9 Securitisation Of Assets
9.10 Private Finance Initiatives
9.11 Government Grants And Assistance
10.1 Sources Of Short Term Finance
10.2 Exernal Sources Of Short Term Finance
10.3 Bank And Institutional Loans
10.4 Overdrafts
10.5 Bills Of Exchange
10.6 Debt Factoring
10.7 Invoice Discounting
10.8 Alternative Finance And Web Innovations
10.9 Internal Sources Of Short Term Finance
10.10 Controlling Working Capital
10.11 Reducing Inventory Levels
10.12 Tighter Credit Control
10.13 Delaying Payments To Payables
10.14 Sale Of Redundant Assets
10.15 Retained Profits
11.1 The Cost Of Capital And Capital Structure
11.2 The Importance Of The Cost Of Capital
11.3 The Cost Of Equity Using The Capital Asset Pricing Model
11.4 Cost Of Capital Using The Dividend Valuation Model
11.5 The Cost Of Debt
11.6 The Weighted Average Cost Of Capital
11.7 Capital Structure
11.8 Factors Affecting Capital Structure
11.9 Financial Gearing
11.10 Operating Gearing
11.11 The Traditional Approach To Capital Structure
11.12 The Modigliani And Miller Theory Of Capital Structure
11.13 Real World Approaches
12.1 Working Capital Management
12.2 The Nature And Purpose Of Working Capital]
12.3 The Working Capital Cycle
12.4 Working Capital Management: Profitability Versus Liquidity
12.5 Working Capital Ratios
12.6 The Management Of Inventories
12.7 The Management Of Recievables
12.8 The Management Of Payables
13.1 Risk Assessment In Investment Appraisal Technique
13.2 Risk And Investment Decisions
13.3 Risk Assessment Models
13.4 Sensitivity Analysis
13.5 Scenario Analysis
13.6 Simulation Modelling
13.7 Expected Net Present Value
13.8 Event Tree Diagrams
13.9 The Role Of Portfolio Management
14.1 Company Analysis And Business Valuation Methods
14.2 Investment Valuation Ratios
14.3 Earnings Per Share
14.4 Price/Earnings Ratio
14.5 Relative Value Measures
14.6 Valuation Using Dividend Discount Model
14.7 Valuation Using Discounted Cash Flows
14.8 Valuation Using The Capital Asset Pricing Model
14.9 The Application Of Efficient Market Hypothesis In Business Valuation
14.10 Shareholder Value Analysis
14.11 Economic Value Added As An Alternative To Sva
14.12 Measuring Value Creation
15.1 Project Appraisal Techniques
15.2 Identification And Analysis Of Projects
15.3 Factors Affecting Project Appraisal
15.4 Project Appraisal Techniques
15.5 Non Discounted Methods: Payback Period
15.6 Non Discounting Methods: Accounting Rate Of Return (Arr)
15.7 Discounted Cash Flow Techniques Based On The Time Value Of Money
15.8 Discounted Cash Flow Methods: Net Present Value
15.9 Discounting Annuities
15.10 Discounted Cash Flow Methods: Internal Rate Of Return
15.11 Discounted Cash Flow Methods: Discounted Payback
15.12 Impact Of Inflation And Tax On Project Appraisal
15.13 Capital Rationing And Use Of The Profitability Index
International Accounting Standards
Weak Areas