Introduction
  • How To Get The Most Out Of This Course
  • Formulas, Definitions, Diagrams at your FINGERTIPS!
Financial Statement Analysis: An Introduction
  • Major Financial Statements
  • Auditor’s Report and Other Sources of Information
  • Financial Statement Analysis Framework
  • Test Your Understanding
Financial Reporting Mechanics (removed from 2019 exam onwards)
  • Financial Reporting Mechanics has been removed from 2019 Exam Onwards
  • Business and Accounting Process
  • Accrual Accounting and Valuation Adjustments
  • Accounts and Financial Statements
  • Test Your Understanding
Financial Reporting Standards
  • Standard Setting Bodies
  • The IFRS Framework
  • Convergence, Comparison, and Evolution of Standards
  • Test Your Understanding
Understanding Income Statements
  • Components and Format of an Income Statement
  • Revenue Recognition (updated for 2020)
  • Inventory Expense Recognition
  • Depreciation and Amortisation Expense Recognition
  • Non-Recurring Items and Non-Operating Items
  • Basic Earnings Per Share
  • Diluted Earnings Per Share
  • Common-Size and Ratio Analysis
  • Comprehensive Income
  • Test Your Understanding
Understanding Balance Sheets
  • Components and Format of the Balance Sheet
  • Current Assets
  • Current Liabilities
  • Non-Current Assets
  • Non-Current Liabilities
  • Owners’ Equity
  • Analysis of Balance Sheets
  • Test Your Understanding
Understanding Cash Flow Statements
  • Principles and Classifications of Cash Flows
  • Methods of Presentation
  • Analysis of Cash Flow Statements
  • Test Your Understanding
Financial Analysis Techniques
  • Analytical Process Tools and Techniques
  • Activity, Liquidity and Solvency Ratios
  • Profitability Ratios and DuPont Analysis
  • Equity and Credit Analysis
  • Test Your Understanding
Inventories
  • Inventory Accounting
  • Inventory Valuation Methods
  • The LIFO Method
  • Test Your Understanding
Long-Lived Assets
  • Capitalisation of Long-Lived Assets
  • Depreciation of PP&E
  • Amortisation of Intangibles
  • Impairments, Revaluation and Derecognition
  • Test Your Understanding
Income Taxes
  • Deferred Taxes
  • Deferred Taxes II
  • Test Your Understanding
Non-Current Liabilities
  • Bonds
  • Bonds II
  • Leases (updated for 2020)
  • Pension Plans
  • Solvency Ratios
  • Test Your Understanding
Financial Reporting Quality
  • Financial Reporting Quality Concepts
  • Accounting Bias and Earnings Manipulation
  • Test Your Understanding
Financial Statement Analysis – Applications
  • Analysing Past and Forecasting Future Performance
  • Credit Quality Assessment and Equity Screening
  • Test Your Understanding
  • Adjusting Financial Statements for Comparability
BONUS: Further resources for your exam prep
  • BONUS: Further resources for your exam prep