Professional Training

Accounting & Financial Analysis - Intermediate

12 hours
12 hours

Course description

Accounting & Financial Analysis - Intermediate

This two-day course builds on Accounting & Financial Analysis - Introduction and gives an understanding of more complex accounting areas and how accounting treatments can impact the assessment of corporate performance and position. The impact of different accounting treatments on key analysis metrics is investigated, and the concept of “creative accounting” is covered. A real company case study is used throughout, along with some basic Microsoft Excel to help analyse the numbers. An understanding of balance sheets, income statements and loss accounts, cash flow and accounting ratios is presumed, along with basic analytical skills.

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Suitability - Who should attend?

This course will be of benefit to those who have either attended our three-day Accounting & Financial Analysis - Introduction course, or who have an existing knowledge of financial statements of corporates and wish to cover more complex accounting and analysis areas.

Outcome / Qualification etc.

Learning outcomes include obtaining a greater understanding of:

  • Employee remuneration
    • Pension arrangements
    • Share option schemes
    • Impact on key ratios and metrics
  • Off-balance-sheet financing
    • Lease accounting: On or off balance sheet?
    • Sale and repurchase agreements
    • Other off-balance sheet financing arrangements
    • Impact on key ratios and metrics
  • Tax
    • UK corporate tax regime
    • Deferred taxation
    • Impact on key ratios and metrics
  • Foreign currency transactions
    • Reporting foreign exchange risk
    • Accounting for FX-based transactions
    • Retranslation of results for presentational purposes
    • Reporting group results, including overseas entities
    • Impact on key ratios and metrics
  • Financial instruments
    • Financial assets and liabilities
    • Derivatives
    • Hedging
    • Impact on key ratios and metrics
  • Group accounting
    • Subsidiaries
    • Associates
    • Joint ventures versus jointly controlled assets
    • Goodwill and non-controlling interest
    • Acquisitions and disposals
    • Impact on key ratios and metrics

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