Best Practice: Preparation, Presentation, Interpretation and Analysis of Financial Statements

OBJECTIVE
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.

Methodology
The training methodology integrates lectures, interactive discussions, collaborative group exercises, and illustrative examples. Participants will acquire a blend of theoretical insights and hands-on practical experience, emphasizing the application of learned techniques. This approach ensures that attendees return to their professional environments equipped with both the competence and self-assurance to effectively implement the acquired skills in their responsibilities.
DATE:
1ST BATCH: 13th – 16th May, 2025
2ND BATCH: 25th- 28th Nov, 2025