Topic
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Sub-topic
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Analytical Adjustments
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- Need for analytical adjustments to Financial Statements
- Common Analytical Adjustments
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Operating vs. Non-Operating Activities
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- Why differentiate?
- Adjustments
- Analysis of incorrect classification and its impact with the help of a real life case study
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Depreciation
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- Correct treatment in books of accounts
- Analysing incorrect treatment and its impact with the help of a real life example
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Revaluation reserve
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- Correct treatment in books of accounts
- Analysing incorrect treatment and its impact with the help of a real life case study
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Intangible assets
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- Correct treatment for goodwill and other intangible assets
- Analysing incorrect treatment and its impact with the help of a real life case study
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Off Balance Sheet Items
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- What they mean?
- Common types of off balance sheet items
- Their Correct treatment
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Lease
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- Classification of lease
- Accounting treatment of different types of lease
- Example explaining difference in accounting treatment
- Incorrect classification by companies
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