Preparation, Presentation, Interpretation and Analysis of Financial Statements

The manner how financial statements are presented can affect users in making decisions such as decision to buy, hold or sell equity interest. It is therefore critical for preparers of financial statements to fully understand the rules governing presenting a set of financial statements.

CONTENT

Financial Statement Preparation

– Accounting Policies

– Recording Transactions into Financial Records

– Balance Sheet

– Depreciation and Appreciation

– Accruals and Prepayments

– Preparing Final Accounts

Financial Interpretation and Analysis

– Financial Ratios and Interpretation

– Analysis: Horizontal and Vertical

Financial Reporting

– Financial Instruments Disclosures

– Consolidated Financial Statements

– Disclosure of interests in other entities

– Fair value Measurement

– Financial Statement Presentation

– IFRS – International Financial Reporting Standards

– Note to the Financial Statements

– Company Tax

– Interests, Dividends and Bonus

FOR WHOM:

Financial Controllers, Financial Managers, Accountants, Auditors, Company Secretaries, Investment Analysts and others who perform related functions.

TRAINING METHODOLOGY

The training methodology combines lectures, discussions, group exercises and illustrations. Participants will gain both theoretical and practical knowledge of the topics. The emphasis is on the practical application of the topics and as a result participant will go back to the workplace with both the ability and the confidence to apply the techniques learned to their duties.