Interpreting Financial & Accounting Information

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Flashcard maker: O B

Decks in this class (161)

1.1 Regulatory framework - introduction
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6  cards
1.2 The need for a regulatory framework
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13  cards
1.3 Agency theory and the role of corporate governance
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5  cards
1.4 The role of financial accouting standards
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2  cards
1.5 Arguments against accounting regulation
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5  cards
1.6 National & company law
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4  cards
1.7 Environmental reporting
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18  cards
1.8 Social accounting
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4  cards
1.9 International financial reporting standards
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11  cards
1.10 Barriers to global harmonisation
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1  cards
1.11 Principal differences between IFRS and UK GAAP
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2  cards
Audit (Campbell's Notes)
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15  cards
2.1 Conceptual Framework of Financial Reporting
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2  cards
2.2 The need for a conceptual framework
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8  cards
2.3 Objectives of general purpose financial reporting
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9  cards
2.4 Qualitative characteristics of financial information
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10  cards
2.5 Financial statements and reporting
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3  cards
2.6 Assumptions underlying financial statements
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2  cards
2.7 Elements of financial statements
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6  cards
2.8 Recognition and derecogition of the elements of financial statements
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6  cards
2.9 Measuring the elements of financial statements
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11  cards
2.10 Presentation and disclosure
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2  cards
2.11 Concepts of capital and capital maintenance
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9  cards
3.1 Preparation and presentation of single entity financial statements
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3  cards
3.2 Objective of financial statements
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1  cards
3.3 Presentation of financial statements
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2  cards
3.4 Fair presentation and compliance with IFRS
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2  cards
3.5 Overriding concepts of financial statements
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9  cards
3.6 Structure and content of financial statements
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3  cards
3.7 Statement of profit or loss and other comprehensive income
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10  cards
3.8 Statement of financial position (balance sheet)
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9  cards
3.9 Statement of changes in equity
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4  cards
3.10 Statement of cash flows
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7  cards
4.1 Other contents and features of published accounts
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2  cards
4.2 Content of the annual report and accounts
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0  cards
4.3 The strategic report or business review
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11  cards
4.4 The directors' report
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4  cards
4.5 Notes to the accounts
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1  cards
4.6 Segment reporting
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8  cards
4.7 Reporting the substance of transactions
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1  cards
4.8 Limitations of published accounts
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8  cards
5.1 Interpreting accounting policies based on IFRS
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0  cards
5.2 Accounting policies
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10  cards
5.3 Accounting for inventories
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10  cards
5.4 Accounting for property, plant and equipment
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11  cards
5.5 Accounting for events after the reporting period
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6  cards
5.6 Revenue from contracts with customers
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4  cards
5.7 Provisions, contingent liabilities and contingent assets
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5  cards
6.1 Financial reporting by groups of companies
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3  cards
6.2 Requirement to prepare consolidated financial statements
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3  cards
6.3 Principles for the consolidation of financial statements
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7  cards
6.4 Business combinations, fair value measurement and goodwill
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13  cards
6.5 Consolidated statement of financial position
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2  cards
6.6 Consolidted statement of comprehensive income
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3  cards
6.7 Investments in associates and joint ventures
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7  cards
6.8 The IAS 28 equity method
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2  cards
6.9 A parent company's separate financial statements
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2  cards
6.10 Exemptions from preparing consolidated financial statements
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4  cards
7.1 Analysis and evaluation of financial statements
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3  cards
7.2 The need for financial analysis
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9  cards
7.3 Fundamental analysis
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7  cards
7.4 Economic analysis
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1  cards
7.5 Industry analysis
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4  cards
7.6 Company analysis
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2  cards
7.7 Trend analysis
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8  cards
7.8 Ratio analysis
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3  cards
7.9 Profitability ratios
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17  cards
7.10 Limitations of ratio analysis
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2  cards
7.11 Earnings management or creative accounting
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15  cards
8.1 Financial markets and the identification of financing needs
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1  cards
8.2 Financial markets
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15  cards
8.3 Private versus public markets
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8  cards
8.4 The role of the stock exchange
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2  cards
8.5 Efficient market hypothesis
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3  cards
8.6 Alternative investment market
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4  cards
8.7 The role of other sources of finances: private markets
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15  cards
8.8 Identification of financing needs: budgeting and forecasting
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12  cards
8.9 The need for cash and cash management
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12  cards
9.1 Sources of long-term finance
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7  cards
9.2 Equity or ordinary shares
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11  cards
9.3 Retained earnings
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3  cards
9.4 Preference shares
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8  cards
9.5 Debentures and bonds
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12  cards
9.6 Bank and institutional loans
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4  cards
9.7 Leasing
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7  cards
9.8 Hire purchase
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4  cards
9.9 Securitisation of assets
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6  cards
9.10 Private finance initiatives
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6  cards
9.11 Government grants and assistance
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4  cards
10.1 Sources of short-term finance
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2  cards
10.2 Exernal sources of short-term finance
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1  cards
10.3 Bank and institutional loans
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8  cards
10.4 Overdrafts
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5  cards
10.5 Bills of exchange
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5  cards
10.6 Debt factoring
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4  cards
10.7 Invoice discounting
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3  cards
10.8 Alternative finance and web innovations
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8  cards
10.9 Internal sources of short-term finance
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1  cards
10.10 Controlling working capital
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2  cards
10.11 Reducing inventory levels
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4  cards
10.12 Tighter credit control
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3  cards
10.13 Delaying payments to payables
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4  cards
10.14 Sale of redundant assets
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2  cards
10.15 Retained profits
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0  cards
11.1 The cost of capital and capital structure
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2  cards
11.2 The importance of the cost of capital
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3  cards
11.3 The cost of equity using the capital asset pricing model
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13  cards
11.4 Cost of capital using the dividend valuation model
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2  cards
11.5 The cost of debt
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5  cards
11.6 The weighted average cost of capital
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1  cards
11.7 Capital structure
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2  cards
11.8 Factors affecting capital structure
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8  cards
11.9 Financial gearing
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8  cards
11.10 Operating gearing
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2  cards
11.11 The traditional approach to capital structure
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2  cards
11.12 The Modigliani and Miller theory of capital structure
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1  cards
11.13 Real world approaches
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2  cards
12.1 Working capital management
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1  cards
12.2 The nature and purpose of working capital]
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4  cards
12.3 The working capital cycle
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8  cards
12.4 Working capital management: profitability versus liquidity
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4  cards
12.5 Working capital ratios
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10  cards
12.6 The management of inventories
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20  cards
12.7 The management of recievables
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10  cards
12.8 The management of payables
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1  cards
13.1 Risk assessment in investment appraisal technique
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0  cards
13.2 Risk and investment decisions
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1  cards
13.3 Risk assessment models
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2  cards
13.4 Sensitivity analysis
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4  cards
13.5 Scenario analysis
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3  cards
13.6 Simulation modelling
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2  cards
13.7 Expected net present value
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7  cards
13.8 Event tree diagrams
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3  cards
13.9 The role of portfolio management
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9  cards
14.1 Company analysis and business valuation methods
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0  cards
14.2 Investment valuation ratios
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4  cards
14.3 Earnings per share
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6  cards
14.4 Price/earnings ratio
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4  cards
14.5 Relative value measures
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2  cards
14.6 Valuation using dividend discount model
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4  cards
14.7 Valuation using discounted cash flows
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1  cards
14.8 Valuation using the capital asset pricing model
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2  cards
14.9 The application of efficient market hypothesis in business valuation
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1  cards
14.10 Shareholder value analysis
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9  cards
14.11 Economic value added as an alternative to SVA
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5  cards
14.12 Measuring value creation
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2  cards
15.1 Project appraisal techniques
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1  cards
15.2 Identification and analysis of projects
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0  cards
15.3 Factors affecting project appraisal
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2  cards
15.4 Project appraisal techniques
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4  cards
15.5 Non-discounted methods: payback period
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5  cards
15.6 Non-discounting methods: accounting rate of return (ARR)
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6  cards
15.7 Discounted cash flow techniques based on the time value of money
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9  cards
15.8 Discounted cash flow methods: net present value
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5  cards
15.9 Discounting annuities
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5  cards
15.10 Discounted cash flow methods: internal rate of return
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4  cards
15.11 Discounted cash flow methods: discounted payback
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4  cards
15.12 Impact of inflation and tax on project appraisal
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3  cards
15.13 Capital rationing and use of the profitability index
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8  cards
International Accounting Standards
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20  cards
Weak Areas
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62  cards

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Interpreting Financial & Accounting Information

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