ICSA STUDENTS PLEASE NOTE: When you register for a module for the first time will receive a copy of the study text as part of the registration package. You do not need to order the text separately. You should only order a text if you require a replacement copy or new edition.

The Financial Accounting module will develop your skills and knowledge to conduct a key area of your role as a Chartered Secretary; detailed analysis and interpretation of corporate financial performance and results. Using your knowledge, you will be able to assess the health of organisations, suggest areas for enhancing the performance of your business and input (along with your senior colleagues) into strategic planning and investment decisions.

The ICSA Study Text in Financial Accounting, 6th edition covers financial measurement and regulation, asset valuation and profit measurement, reorganising business entities and interpreting accounts. The text is fully up to date in light of the recent changes to the Operating and Financial Review (OFR), International Financial Reporting Standards (IFRSs) and International Accounting Standards (IASs).

These study texts have been written specifically for students preparing for the professional level examinations of the Chartered Secretary qualification. This comprises the eight modules of the ICSA Professional Part 1 and Professional Part 2 programmes. The texts incorporate the latest syllabus changes and an innovative range of features to encourage active learning and to apply theory in real-life business situations. The materials are structured clearly to help in planning a programme of study. Further support is provided by notes on improving study skills and examination technique. The latest syllabuses, together with an overview from the Chief Examiner, are also provided.

Key learning features:

• Test your knowledge questions
• Definitions in the margin to explain key terms
• Theory into practice exercises
• Stop and think boxes
• Worked examples showing questions and answers
• Practice questions with answers

Useful reference material is also provided at the end of the text such as a glossary, directory of further reading, web-based resources and useful organisations and a comprehensive index. Additional information for students is available from www.icsa.org.uk.

•  ISBN: 9781960724251 •   Published June 2009 • £39.95

Contents
PART ONE INTRODUCTION: THE USES OF FINANCIAL ACCOUNTING
Chapter 1 Accounting reports and profit recognition
PART TWO MEASUREMENT, THEORY AND REGULATION
Chapter 2 Methods of financial measurement
Chapter 3 Accounting theory and regulation
Chapter 4 Structure and content of financial statements
PART THREE ASSET VALUATION AND PROFIT MEASUREMENT
Chapter 5 Non current-assets and other intangibles
Chapter 6 Inventories, construction contracts and selected liabilities
Chapter 7 Fair value, substance and form
PART FOUR COMBINING AND REORGANISING BUSINESS ENTITIES
Chapter 8 Group accounts
Chapter 9 Foreign currency translation
Chapter 10 Capital reduction, reorganisation and reconstruction
PART FIVE INTERPRETING ACCOUNTS
Chapter 11 Interpretation of accounts I
Chapter 12 Interpretation of accounts II
Appendix

About the author
John Richard Edwards: