About this course

Challenge financial results and estimates. For Practising CAs; finance managers; controllers and specialists. Seven topic lessons and narrated animated explainers, seven knowledge checks, five applied activities and a sampled final assessment. Complete the guided Results challenge note. Prerequisite: JQ-AC-B01. Original fictional cases develop practical finance and governance decisions. Confirm current rules, exemptions and live filing requirements for the actual entity. The study estimate measures all required learning; the workbook's 55-minute value was a planning target.

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Learners interested in this course

What you will learn

Course outline

1. Profit versus cash and operating metrics

Profit versus cash and operating metrics
Profit versus cash and operating metrics — video
Topic 1 knowledge check
Decision Mission: Profit versus cash and operating metrics

2. Significant judgments and changes in estimates

Significant judgments and changes in estimates
Significant judgments and changes in estimates — video
Topic 2 knowledge check
Case Quest: Significant judgments and changes in estimates

3. Unusual entries and cut-off

Unusual entries and cut-off
Unusual entries and cut-off — video
Topic 3 knowledge check

4. Impairment, provisioning and contingencies

Impairment, provisioning and contingencies
Impairment, provisioning and contingencies — video
Topic 4 knowledge check

5. Auditor disagreements and management letters

Auditor disagreements and management letters
Auditor disagreements and management letters — video
Topic 5 knowledge check
Roleplay Studio: keep collection periods accurate

6. Questions, conditions and recorded conclusions

Questions, conditions and recorded conclusions
Questions, conditions and recorded conclusions — video
Topic 6 knowledge check
Impact Simulator: subsequent collection evidence

7. Case: Review results with rising revenue and weak cash conversion

Case: Review results with rising revenue and weak cash conversion
Case: Review results with rising revenue and weak cash conversion — video
Topic 7 knowledge check
Practice Lab: challenge Mira financial results

Final assessment

Final assessment