财务报告分析技巧(英文).pdfVIP

Interpretation of Financial Statement. Presented By: Ricky MA The global body for professional accountants Copyright reserved (RM - 11/12) About the speaker Ricky MA FCCA, FCPA, MSc • Ricky is presently a consultant engaging in financial and management consulting projects • He had been the CFO of listed companies and multi-national group for more than 10 years • Starting his career in a Big-Four firm, Ricky had also worked for a merchant bank, branded-retail business and manufacturing industry • Ricky is now a part-time lecturer on financial management subjects in HK and Shanghai The global body for professional accountants Copyright reserved (RM - 11/12) Course Objectives • To improve participants’ ability to read financial statements • To examine the basic methods of financial statement analysis, in particular ratio analysis • To provide insights into the financial performance and position of an organization • To evaluate the non-financial performance of an organization The global body for professional accountants Copyright reserved (RM - 11/12) Financial statements in context What is financial statement? The global body for professional accountants Copyright reserved (RM - 11/12) Financial statements in context • The financial results of an organization’s business activities • A summary of the business operations of an organization in monetary value • Being generated from the daily records of business transactions for a reporting period (i.e. general ledger)