tailieunhanh - Lecture Framework of financial reporting - Lecture 0: Introduction

The main contents of the chapter consist of the following: A conceptual and regulatory framework, introduction to published accounts, accounting concepts and policies, tangible non-current assets, intangible assets, impairment of assets, reporting financial performance, leases, substance over form, financial assets and financial liabilities, inventories and construction contracts. | Introduction 1 KAMAL MUSTAFA ACCA (UK), MSC (University of Leicester -UK, MBA University of Hull –UK, DMS University of Hull -UK, DEM The Institute of Export - UK 2 Financial Reporting And Analysis Course Outlines A conceptual and regulatory framework Introduction to published accounts Accounting concepts and policies Tangible non-current assets Intangible assets Impairment of assets 3 Financial Reporting And Analysis Course Outlines 7. Reporting financial performance 8. Leases 9. Substance over form 10. Financial assets and financial liabilities 11. Inventories and construction contracts 12. Provisions, contingent liabilities and contingent assets 4 Financial Reporting And Analysis Course Outlines 13. EPS 14. Interpretational of financial statements 15. Statement of cash flows 16. Principles of consolidated 17. FS Consolidated 18. SFP Consolidated IS 5 Financial Reporting And Analysis Core areas of the syllabus A conceptual framework for financial reporting A regulatory framework for financial reporting Financial statements Business combinations Analysing and interpreting financial statements 6 Financial Reporting And Analysis Student’s Previous Knowledge Financial Accounting Management Accounting 7 Financial Reporting And Analysis What I expect from you in this course? Reading topic from relevant text book Reading articles from internet Clear your concept through group discussions Revise my lecture at home twice Before attending my new lecture revise the last lecture 8 Financial Reporting And Analysis Introduction of FRA Financial reporting is presenting financial data of a company's position, operating performance, and funds flow for an accounting period. Financial statements together with related information may be contained in various forms for external party use such as in the annual reports. It is basically financial information that companies give about their activities, including how they prepare and show it. 9 Financial Reporting And Analysis Objectives . | Introduction 1 KAMAL MUSTAFA ACCA (UK), MSC (University of Leicester -UK, MBA University of Hull –UK, DMS University of Hull -UK, DEM The Institute of Export - UK 2 Financial Reporting And Analysis Course Outlines A conceptual and regulatory framework Introduction to published accounts Accounting concepts and policies Tangible non-current assets Intangible assets Impairment of assets 3 Financial Reporting And Analysis Course Outlines 7. Reporting financial performance 8. Leases 9. Substance over form 10. Financial assets and financial liabilities 11. Inventories and construction contracts 12. Provisions, contingent liabilities and contingent assets 4 Financial Reporting And Analysis Course Outlines 13. EPS 14. Interpretational of financial statements 15. Statement of cash flows 16. Principles of consolidated 17. FS Consolidated 18. SFP Consolidated IS 5 Financial Reporting And Analysis Core areas of the syllabus A conceptual framework for financial reporting A regulatory framework for