Corporate Reporting

The professional and ethical duty of the accountant Professional behaviour and compliance with accounting standards Ethical requirements of corporate reporting and the consequences of unethical behavior Social responsibility Legal and financial reporting framework The applications, strengths and weaknesses of an accounting Framework Critical evaluation of principles and practices The legal requirements relating to the preparation of single entity financial reporting statements

Reporting the financial performance of entities Performance reporting Non-current assets Financial instruments Leases Segment reporting Employee benefits Taxation Provisions, contingencies and events after the reporting date Related parties Share-based payment Reporting requirements of small and medium sized entities (SMEs) including key differences between the requirements of the IFRS for SMEs and UK GAAP

Financial statements of groups of entities Group accounting including cash flow statements Continuing and discontinued interests Changes in group structures Foreign transactions and entities Specialized entities and specialized transactions Financial reporting in specialized, not-for-profit and public sector Entities Entity schemes of arrangement and reconstructions

Appraisal of financial performance and position of entities The creation of suitable accounting policies Analysis and interpretation of financial information and measurement of performance

Implications of changes in accounting regulation on financial
Reporting
The effect of changes in accounting standards on accounting
Systems
Proposed changes to accounting standards
Current Developments
Environmental and social reporting
Convergence between national and international reporting standards
Current reporting issues