About this Course

The seminar analyses the technical requirements in each of the four main areas of financial reporting for listed companies:

• Presenting and disclosure for annual financial statements
  
• Presentation and disclosure for interim financial reports
  
• Presentation and disclosure of earning per shares
  
• Identifying and disclosing operating segments
  

The seminar explains how to compute the necessary financial information in accordance with the relevant FRSs and to present such information in the most effective manner.

Programme Outline 

• Mastering the fundamental technical skills of presenting financial statements
• Measurement basis and processes to determine basic earnings per share and diluted earnings per share and prescribes the specific disclosure and presentation requirements relating to these measures.
• Measurement, recognition and presentation requirements relating to interim financial statements.
• Understanding of the core principle in FRS 108 and the ability to apply the requirements in identifying and reporting of operating segments in published financial statements.

Intended For

An Intermediate level programme intended for Practising or Non-Practising Account and Audit Professionals.

This seminar will be especially useful for preparers who work in listed companies or preparers who would like to understand the practical requirements of financial reporting for listed companies.

Training Methodology

Lecture style, with practical case studiesand interactive discussions

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