考文垂大学 商科课程 财务报表分析 课件1.pptxVIP

M17EFA – Financial Statement Analysis and Valuation;Philip McCosker;Learning outcomes;What is accounting;Financial and Management accounting;Assets;Non current assets;Non current assets;Current assets;Liabilities;Non current liabilities;Current liabilities;Equity (share capital and reserves);Ordinary share capital;Shareholders;Revenue (or Income);Expenses;Profit;Types of business structure;Sole Trader ;Partnership;Limited Company;Limited Companies;International Accounting Standards and accounting concepts;Underlying Accounting Concepts;Accounting equation;Business Entity (Separate Accounting Entity);Money Measurement;Historic cost convention;Duality;Fundamental Accounting Concepts;International Accounting Standards (IAS);International Accounting Standards (IAS);IAS 1 (Revised) – Presentation of financial statements;IAS 1 - Purpose of financial statements;Content of financial statements;Components of financial statements;Income statement;Statement of financial position (or Balance sheet);Statement of changes in equity;Statement of cash flows;Fundamental assumptions;Going Concern;Accruals basis of accounting;Consistency of presentation;Materiality;Offsetting;Comparative information;Frequency of reporting;Structure and content of financial statements;Format of statement of financial position;Format of income statement ;Notes to financial statements;Limitations of financial statements;Reading