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25 November 2019

Accounting and financial analysis - intermediate

Category: MASTER COURSE

Gain an understanding of how accounting treatments can impact the assessment of corporate performance and position, with an investigation of how different accounting treatments influence key analysis metrics.

Who should attend?
Those who have an existing knowledge of financial statements of corporates and wish to cover more complex accounting and analysis areas.

What you will gain

  • an understanding of the complex areas of accounting and analysis, and how accounting treatments can impact the assessment of corporate performance and position
  • an investigation of the impact of different accounting treatments on key analysis metrics
  • an examination of the concept of “creative accounting”

A real company case study is used throughout, along with some basic Microsoft Excel to help analyse the numbers.

Programme outline
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

An understanding of balance sheets, income statements and loss accounts, cash flow and accounting ratios is presumed, along with basic analytical skills.

The course starts at 9.00am on both days.  Lunch and refreshments are included, but not accommodation.
12 CPD hours (where applicable).

CIMA work in partnership with BPP Professional Education to offer CPD training courses

Booking Information

Date Location Price
25 November 2019 - 09:00 London - 2 day course Price: GBP 1,290.00
Member price: £1,161. Plus VAT on all prices. Accommodation not included.

Accounting and financial analysis - intermediate

CIMA members and students should log in to MY CIMA before booking to receive the appropriate discount.

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In-house training 
We can develop tailored training programmes to enhance the finance and business skills of staff across your organisation. To discuss how we can meet your learning and development needs please email us.

Find out more 
If you have any queries please email cima@bpp.com or phone us on: +44 (0)3300 603400.

The venue for this course will be confirmed 14 days before the scheduled date. 

CIMA work in partnership with BPP Professional Education to offer CPD training courses.  

This course will be delivered by BPP Professional Education Limited (“BPP”).  Accordingly, when you sign up for this course, CIMA will pass on the contact details you have provided to BPP so that they can contact you to complete your booking and process payment.  BPP will process any personal information it collects about you in accordance with its privacy policy, which is available at: http://www.bpp.com/professional-education/privacy

The information provided to BPP will not be used by BPP for marketing purposes.

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