Page 357 - SBR Integrated Workbook STUDENT S18-J19

Chapter 22

Analysis and interpretation

Outcome

By the end of this session you should be able to:

 discuss and apply relevant indicators of financial and non-financial performance
including earnings per share and additional performance measures

 discuss the increased demand for transparency in corporate reports, and the
emergence of non-financial reporting standards

 appraise the impact of environmental, social, and ethical factors on
performance measurement

 discuss the current framework for integrated reporting (IR) including the
objectives, concepts, guiding principles and content of an Integrated Report

 discuss group statements of cash flows

and answer questions relating to these areas.

The underpinning detail for this chapter in your Integrated Workbook can
be found in Chapter 22 of your Study Text

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