Enrolment

Author

Kaplan Publishing Limited

Overview

Finance & Treasury Management first focuses on the process of financial reporting, and the interpretation and analysis of financial statements. This course then defines the different types of entities and considers the identities of the entity's key stakeholders. It then looks at both financial and non­financial objectives. It also explores the development and implementation of Integrated Reporting methods that go beyond the scope of financial statements.

Topic discussed

• Ratios relevant for the assessment of an entity's profitability, financial performance, financial  position and financial adaptability
• Ratios for profitability, performance, efficiency, activity, liquidity and gearing
• How to evaluate the financial performance, financial position and financial adaptability of an entity based on the information contained in the financial statements provided
• Action that could be taken to improve an entity's financial performance and financial position
• The limitations of ratio analysis based on financial statements that can be caused by internal and external factors
• The use of sustainability and integrated reporting to inform stakeholders of relevant information concerning the interaction of a business with society and the natural environment
• The development of financial strategy for an entity taking into account taxation and other external influences
• Alternatives to cash dividends and their impact on shareholder wealth and entity performance measures
• The impact of the adoption of hedge accounting disclosure of financial risk on financial statements and stakeholder assessment

Learning Objectives

• Evaluate the financial performance, financial position and financial adaptability of an incorporated entity
• Discuss the limitations of ratio analysis
• Evaluate strategic financial and nonfinancial objectives of different types of entities
• Evaluate strategic financial management policy decisions
• Evaluate the financing requirements of an entity and identify a strategy for meeting those requirements
• Evaluate dividend policies for an incorporated entity that meet the needs and expectations of shareholders