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Financial Reporting

Financial reporting involves the disclosure of financial information to management and the public (if the company is publicly traded) about how the company is performing over a specific period of time. Financial reports are usually issued on a quarterly and annual basis. This is different from management reporting, which is financial information that is disclosed to those inside the company to be used to make decisions within the company. Financial reports are included in a public company's annual report.

Financial Reporting Syllabus (FR) Contents:

  • Accounting Standards, Accounting Standards Interpretations and Guidance Notes on various accounting aspects
  • Corporate Financial Reporting – Issues and problems
  • ccounting for Corporate Restructuring (including inter-company holdings).
  •  Accounting and Reporting of Financial Instruments
  • Share based payments
  • Financial Reporting by Mutual funds, Non-banking finance companies, Merchant bankers, Stock and commodity market intermediaries.
  •  Developments in Financial Reporting