Ice-breaker: comparing companies through financial reporting

• Analyzing the financial position

• Analyzing performance

• Identifying financial risk factors

• Identifying performance opportunities

• Preliminary conclusion on the nature of accounting

Financial reporting & general-purpose financial statements: defining terms & concepts

• Financial reporting vs. management reporting: a focus on external users vs. internal users

• General-purpose financial statements vs. special-purpose financial statements: whom and why are we reporting?

• The stakeholders in the accounting arena: preparers, auditors and users

• Financial accounting framework: the language and accents of accounting

• Financial and non-financial reporting: the evolution of external reporting (CSR, CBCR, etc.)

• Illustrative examples