Authors: Numa Fudong, Chris Lang
Published: July 2021 | ISBN: 9781860728280
Please note, this is the study text for the November 2021 and June 2022 exam sessions.
All modules are published in the new digital format as PDF downloads. Study materials will not be available in print format.
Designed for those on the journey to becoming a Chartered Governance Professional, our 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. It contains:
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Part one: The need to regulate financial reporting
1. The regulatory framework and the role of International Financial Reporting Standards
2. The Conceptual Framework for Financial Reporting
Part two: Understanding and interpreting financial statements and reports
3. Presentation of single entity published financial statements
4. Other contents and features of published financial statements
5. Accounting policies based on IFRS
6. Financial reporting by groups of companies
7. Analysis of published financial statements
Part three: Sources of finance, their associated risks and returns
8. Working capital management
9. Sources of short-term finance
10. Financial markets and the identification of financing needs
Part four: The cost of capital and capital structure
12. The cost of capital and capital structure
13. Project appraisal techniques
14. Risk assessment in investment appraisal techniques
15. Company analysis and company valuation methods
Part five: Interpretation and evaluation of accounting and financial information
16. Interpretation and evaluation of accounting and financial information