Part 4

Accounting and Tax for Company Secretaries (M5/S3 CoSec Cert)

Part 4

Proposed by

The other components of financial statements

  • The notes to the financial statements: making sense of the primary financial statements;

  • The statement of other comprehensive income (OCI);

  • The statement of changes in equity;

  • Illustrative examples.

The reports associated with financial statements

  • The (consolidated) management report a.k.a MD&A;

  • The governance declaration;

  • The other statements of responsibility;

  • Illustrative examples.

A new generation of external reports

  • The Country-by-Country Reporting (CBCR):

    1. The tax transparency CBCR (multinational companies);

    2. The anti-corruption CBCR (extractive industries);  

  • The non-financial reporting (NFR): social & environmental reporting (CSR);

  • Illustrative examples.

About The Author

Practical Info

17/09/2019 16:15 (Europe/Luxembourg)
1 hour 45 minutes