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Topic 3 – Financial Reporting & Analysis
Module 2 – Financial Reporting Standards
0:00 Introduction and Learning Outcome Statements
3:52 LOS: Describe the objective of financial statements and the importance of financial reporting standards in security analysis and valuation.
7:23 LOS: Describe roles of financial reporting standard-setting bodies and regulatory authorities in establishing and enforcing reporting standards.
17:57 LOS: Describe the International Accounting Standards Board’s conceptual framework, including qualitative characteristics of financial reports, and constraints on financial reports, and required reporting elements.
35:50 LOS: Describe general requirements for financial statements under International Financial Reporting Standards (IFRS).
37:08 LOS: Describe implications for financial analysis of differing financial reporting systems and the importance of monitoring developments in financial reporting standards.