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Financial carding of listed companies

Course time: 5 days

Course revenue

Part 1: First approach to IPO corporate finance requirements

Part 2: IPO ten financial audit focus

1. Basic financial position

2. Earnings authenticity

3. Revenue recognition

4. Cost

5. Asset quality

6. Cash flow

7. Significant financial risk

8. Basic accounting work

9. Tax matters

10. Continuous performance calculation

Part 3: The need for pre IPO financial grooming

1. Non-standard business activities

(1) Investment is not standardized

(2) Business is not standardized

(3) Investment activities are not standardized

(4) Financing activities are not standardized

(5) The ownership of assets is not standardized

(6) The funds management is not standardized

(7) The tax payment is not standardized

(8) Corporate governance is not standardized

(9) Financial irregularities

2. The basic accounting work is poor

(1) The accounting policies and accounting estimates arbitrariness

(2) Revenue recognition is not standardized

(3) R & D expenses are not standardized treatment

(4) The cost of treatment is not standardized

(5) Not to mention the standard of assets impairment

(6) the related transaction is not standardized

Part 4: financial grooming before listing

1. Basic methods of financial carding

(1) Regulate business activities

(2) Regulating financing activities

(3) Regulate investment activities

(4) Regulating finance

2. Basic methods of regulating finance

(1)To improve the internal control of Finance

(2) Formulating accounting policies and accounting estimates

(3) Regulate accounting and accounting statements

(4) Accounting methods for income

(5) The establishment of cost accounting methods

(6) Formulating the accounting management method for R & D expenditure

(7) Related transaction management system

(8) The establishment of asset impairment reserve management system

3. Financial carding

4. Account adjustment

5. Tax adjustment

6. Issue of financial statements

(1) The reasonableness analysis of financial statements

(2) The comparative financial statements and the original report

(3) The rationality analysis of differences

(4) To explain and handle tax differences

Part5: Assessing the impact of financial statements after carding on IPO

1. The rationality of horizontal comparative analysis

2. The rationality of longitudinal comparative analysis

3. Trend analysis

4. The reasonable explanation of the difference

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