Global Standards for the world economy

Monday 26 August 2019

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The Essentials

The Essentials


The Essentials aims to increase investors’ awareness of IFRS and enhance the insights they obtain when analysing information produced by IFRS financial statements. Each issue aims to provide an overview of how a specific accounting Standard (or aspect of it) is relevant to financial statement analysis.

The Essentials

 

Issue Highlights
Issue No.3: The Essentials—Sizing Up the Balance Sheet Offsetting explained
When do banks report a net figure?
Jargon-busting
How does this tie in with Basel III?
Issue No.2: The Essentials—Presentation of Financial Statements Making the most of what’s presented in financial statements
Reporting principles investors will want to know
Reporting ‘extraordinary’ items
IFRS vs US GAAP
Issue No.1: The Essentials—Cash Flow Statements What you need to know about the cash flow statement
How do investors commonly look at free cash flow valuation?
Areas of debate about the cash flow statement
IFRS vs US GAAP

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