FINANCIAL REPORTING · MODULE 2

Presentation of financial statements

Follow a report from its preparation decisions to its final statements. Six connected topics explain presentation, accounting changes, subsequent events, performance, financial position and cash flows. Original cases and printable workings show how the numbers connect. The scope follows the sixth-edition Financial Reporting study guide, published in October 2022.

10 PDFsIncludes 1 flowchart guide

These independent resources use an October 2022 study context. Check the historical standards and assumptions identified with each topic and printable.

Module 2 printables

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Topics in this module

01
The complete report and presentation principles
Understand the complete reporting package, the presentation principles that hold it together, and the distinct purposes of interim and segment reporting.
9 sections
2 PDFs
02
Policies, estimates and errors
Choose the correct accounting route before calculating an adjustment. A policy change, a revised estimate and an error do not have the same time pattern.
7 sections
1 PDF
03
Events after the reporting period
Use a reporting-date timeline to decide whether later information changes the reported amount, requires disclosure, or changes the basis of preparation.
7 sections
1 PDF
04
Profit, other comprehensive income and equity
Read performance and changes in equity together. Learn where income and expenses go, how OCI recycling works, and why owner transactions are separate.
8 sections
1 PDF
05
Financial position and classification
Classify resources and obligations using their substance, operating cycle and reporting-date rights. Then interpret the balance sheet without relying on simplistic ratio targets.
8 sections
1 PDFIncludes 1 flowchart guide
06
Cash-flow workings and analysis
Reconstruct cash from account movements, classify each cash flow and reconcile the result. Use an original integrated case to check both the direct and indirect approaches.
12 sections
4 PDFs