Understand accounting for transactions in a foreign currency and the translation of foreign operations included in group financial statements.
Learning Objectives
Identify the purpose of and common types of long-term finance.;Recognize the features of ordinary shares and the advantages and disadvantages of using them for long-term finance.;Recognize the types and characteristics of preference shares and the advantages and disadvantages of using them for long-term finance.
Major Topics
Introduction to long-term finance;Equity finance - Ordinary shares;Equity finance - Preference shares
