1. Introduction
1 Lesson 3 Min
In this introductory lesson, you will meet your instructor and get acquainted with the course structure and topics covered.
3 minWhat does the course cover
2. Introduction to Financial Statements Analysis and Financial Reporting
13 Lessons 73 Min
In this section, we introduce the main financial statements and supplementary sources of information used in financial analysis. Next, we explain why auditors provide an opinion on published financial information and what the main types of audit reports are. Last but not least, we discuss the importance of setting financial reporting standards and examine the elements of the IASB Conceptual Framework for Financial Reporting.
4 minIntroduction to Financial Reporting
9 minThe Main Financial Statements
6 minSupplementary Sources of Financial Information
4 minAuditor's Reports
4 minFinancial Statement Analysis
2 minThe Financial Statement Analysis Framework
4 minThe Importance of Financial Reporting Standards
5 minStandard-setting Bodies and Regulators
8 minThe Conceptual Framework for Financial Reporting (Part 1)
8 minThe Conceptual Framework for Financial Reporting (Part 2)
9 minBasics of Accounting
5 minGeneral Requirements of Financial Statements
See AlsoWhat is a Financial Statement5 minAlternative Financial Reporting systems
3. Understanding the Income Statement
13 Lessons 96 Min
This section of the financial reporting course is dedicated to the Income Statement. We explore and give examples of the main Income Statement items—gross and net revenue, Cost of Goods Sold (COGS), Selling, General and Administrative expenses (SG&A), payroll expenses, interest, taxes, and others. We show you how to calculate different levels of profitability, Earnings per Share (EPS), and Diluted Earnings per Share (DEPS). Last but not least, we examine the items that are included in the Other Comprehensive Income section.
9 minComponents of the Income Statement
4 minAlternative Presentation Formats
10 minRevenue Recognition - Principles
6 minRevenue Recognition - Practical Applications
5 minExpense Recognition - Principles
11 minExpense recognition - Practical Applications
9 minFinancial Reporting for Non-recurring Items
3 minOperating and Non- operating Components of the Income Statement
11 minEarnings per Share (EPS)
14 minDilutive vs. Antidilutive Securities
4 minCommon-size Income Statement
5 minThe Income Statement - Ratio Analysis
5 minWhat is Other Comprehensive Income
4. Understanding the Balance Sheet
12 Lessons 88 Min
Here, we cover in detail the main Balance Sheet elements - current and non-current assets and liabilities and shareholders’ equity. We explore different measurement bases of these elements (historical cost, current cost, fair value, etc.) and explain what a Common-Size Balance Sheet is. Lastly, we calculate and interpret some liquidity and solvency ratios.
6 minComponents of the Balance Sheet
3 minThe Balance Sheet - Alternative Presentation Formats
5 minMajor Uses and Limitations of Balance Sheet
12 minCurrent Assets
11 minNon-current Assets
9 minCurrent Liabilities
5 minNon-current Liabilities
8 minMeasurement Bases
8 minShareholders' Equity
4 minCommon-size Balance Sheet
10 minLiquidity Ratios
7 minSolvency Ratios
5. Understanding the Cash Flow Statement
13 Lessons 67 Min
This section of the financial reporting course is dedicated to the specifics of the Cash Flow Statement. You will learn how to prepare a Cash Flow Statement using the direct and indirect methods and how to convert from one to the other. We also show you what a Common-Size Cash Flow Statement looks like and how to calculate the Free Cash Flow to the Firm (FCFF), Free Cash Flow to Equity (FCFE), and other cash flow ratios.
5 minIntroduction to Cash Flow Statements
6 minMajor Sections in the Cash Flow Statement
2 minHow to Treat Non-cash Items
3 minIFRS vs. US GAAP - Cash Flow
5 minDirect vs. Indirect Method
3 minHow is the Cash Flow Statement Linked to Other Financial Statements
11 minConstructing an Indirect Cash Flow Statement
3 minConstructing a Direct Cash Flow Statement
5 minConverting from the Indirect to Direct Method
6 minCash Flows from Investing and Financing activities
4 minCommon-size Cash Flow Statement
7 minFree Cash Flow Indicators
7 minCash Flow Ratios
6. The Importance of Financial Reporting Quality
9 Lessons 43 Min
Knowing the main elements in the core financial statements gives you a broader perspective of financial reporting. In this section of The Fundamentals of Financial Reporting course, we define the “quality” of financial reporting and introduce a spectrum for assessing it. Some of the other topics we cover in this section include Conservative vs. Aggressive accounting practices, the Fraud Triangle, and the typical accounting warning signs.
3 minWhat is Financial Reporting Quality
4 minSpectrum for Assessing Financial Reporting Quality
5 minConservative vs. Aggressive Accounting
4 minMotivations for Low-quality Financial Reporting
3 minThe Fraud Triangle
5 minMechanisms that Discipline Financial Reporting Quality
4 minPresentation Choices
7 minManipulations of Financial Results
8 minAccounting Warning Signs
Fundamentals of Financial Reporting Course | 365 Financial Analyst (2024)
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