Financial Statement Analysis Study Resource for CIMA & ACCA Students - CIMA Study Resources

Delve into the intricate world of financial statement analysis with this essential guide. Here, readers embark on a journey through the fundamental theories of financial information analysis and reporting, exploring their relevance to stakeholders, their objectives, and the pivotal decisions they make. Navigate the technical terrain of accounting ratio analysis, unravelling the essence of value within the context of a business model.
Designed to cultivate a nuanced understanding of accounting ratios across diverse scenarios and decision-making contexts, this publication equips readers with analytical prowess. Learn to craft an analytical strategy tailored to the unique business model of each company under scrutiny and the specific information needs of stakeholders. From calculating key accounting ratios like Return on Capital Employed (ROCE), Asset Turnover Ratio, and Inventory Turnover Ratio, to grasping the nuances of activity, liquidity, and investor ratios, readers gain invaluable insights. Moreover, explore the intricate workings of working capital, from unravelling the working capital cycle to mastering concepts like debtor days, creditor days, and inventory days.  Embark on a journey of financial acumen and strategic insight with this indispensable resource.