Course Details
- Presenter:
Alain Duncan
- Dates:
- Duration:
2-day course
- Location:
Vancouver, BC, Canada
- Fees:
CAD 1450
- Delegates:
20 Max
- How to Register
-
Course Availability
Next Course:
31 May - 1 June 2010
Seating Still Available:
 Yes No
For alternative dates, check
our course details (right).
INTERPRETING THE FINANCIAL STATEMENTS OF A MINING COMPANY
by Alain Duncan
Provisional Schedule
Day 1
| Time |
Session |
| 08:15 – 08:45 |
Registration and Breakfast |
| 08:45 – 09:00 |
Welcome and Profile of Participants |
| 09:00 – 9:30 |
Principles and Authorities underlying Accounting Reports: Discussion of Canadian GAAP as it affects reports by Canadian corporations with shares traded on Canadian and foreign stock exchanges |
| 09:30 – 10:30 |
The Financial Statements: 4 basic F/S and the Notes: theory and practice. We examine several F/S of mining companies |
| 10:30 – 10:50 |
Refreshments |
| 10:50 – 12:30 |
Assets: Investments in marketable securities, current accounting treatment, mineral properties and reclamation costs |
| 12:30 – 13:30 |
Lunch |
| 13:30 – 14:45 |
Discounting future cash flows: general concept and application to impaired assets and to reclamation costs |
| 14:45 – 15:00 |
Refreshments |
| 15:00 – 16:00 |
Liabilities: long term financing, banks, bonds and discounting. Other long term liabilities and related present values |
| 16:00 – 17:00 |
Unstructured: time for exercises, questions and any overlaps from above |
Day 2
| Time |
Session |
| 08:30 – 09:00 |
Breakfast |
| 09:00 – 9:30 |
Shareholders' Equity section of B/S: different kinds of shares, options, convertible securities. Treasury shares in jurisdictions that allow such |
| 09:30 – 10:30 |
Earnings per Share and other measures of performance, effect of dilutive securities on EPS |
| 10:30 – 10:50 |
Refreshments |
| 10:50 – 12:30 |
Investments in others: passive, significant influence, control |
| 12:30 – 13:30 |
Lunch |
| 13:30 – 14:45 |
Investment in others: concepts re equity method and consolidated F/S. Class exercises as desired |
| 14:45 – 15:00 |
Refreshments |
| 15:00 – 16:00 |
Accounting Developments: made in Canada changes, impending adoption of international accounting standards, harmonization. Future areas of concern, study and rule making |
| 16:00 – 17:00 |
Unstructured: time for exercises, questions and any overlaps from above |
|
Registration form
