Financial ReportingThe aim of the Financial Reporting syllabus is to develop knowledge and skills in understanding and applying accounting standards and the theoretical framework in the preparation of financial statements of entities, including groups and how to analyse and interpret those financial statements. Financial Reporting brings forward knowledge and skills from Financial Accounting. The broad syllabus headings are: A The conceptual and regulatory framework for

A Regulatory environment

D Inheritance tax

E2 covers the fundamentals associated with the emergence of ecosystem environments

It builds upon the basics of management accounting and business management from the Foundation level and

E Performance measurement and control

F1 provides candidates with the tools to ensure that the organisation has enough cash to ensure its continuing operations

Understand the importance of sustainability in business

the structure of the finance function and how it has evolved over time is explained

data and information systems

the activities of finance professionals is explained

Exam focus - we have taken account of recent exams

B Sources of long-term funds