概要

This eCourse consists of two modules. Module 1 uses examples of both IFRS and US GAAP balance sheets to describe the various elements (assets, liabilities, and equity) that make up the balance sheet. The module also examines how the presentation and terminology of certain balance sheet items can differ under IFRS and US GAAP standards. Finally, it looks at key balance sheet accounting policies in relation to depreciation, amortization, and the impairment of assets.

Module 2 outlines the importance of balance sheet analysis, particularly from the point of view of credit analysts. It demonstrates how to perform an analysis using common size balance sheets and describes the key ratios and other measures – such as the debt/equity ratio and various liquidity ratios – that can be derived from balance sheet values.

宗旨

On completion of this course, you will be able to:
- Identify the different types of balance sheet assets and liabilities and the components of shareholders' equity
- Recognise how the order of presentation and the terminology associated with certain balance sheet items can differ between IFRS and US GAAP accounting standards
- Identify the key balance accounting policies related to depreciation and amortisation
- Recognise the importance of balance sheet analysis when making lending decisions in relation to a company
- Perform a balance sheet common size analysis
- Calculate and analyse key ratios related to liquidity, solvency, and working capital management

內容

Module 1: Balance Sheet – An Introduction
Topic 1: Overview of the Balance Sheet
Topic 2: IFRS Balance Sheet
Topic 3: US GAAP Balance Sheet
Topic 4: Balance Sheet Accounting Policies

Module 2: Balance Sheet - Analysis
Topic 1: Analysis of the Balance Sheet
Topic 2: Common Size Analysis
Topic 3: Ratio Analysis
Topic 4: Liquidity Ratios
Topic 5: Solvency Ratios
Topic 6: Efficiency Ratios