## Overview

This module covers financial statement analysis and additional disclosures, including profitability efficiency liquidity gearing ratios, EPS calculations, and related party disclosures. Topics include ratio limitations, diluted EPS, and adjusting vs non-adjusting events.

## 1. Ratio analysis and interpretation

- [Profitability, efficiency, liquidity, and gearing](acca-fr-ratio-analysis-and-interpretation-profitability-efficiency-liquidity-and-gearing.md)
- [Limitations of ratios and window dressing](acca-fr-ratio-analysis-and-interpretation-limitations-of-ratios-and-window-dressing.md)
- [Comparability and external factors](acca-fr-ratio-analysis-and-interpretation-comparability-and-external-factors.md)

## 2. Earnings per share (IAS 33)

- [Basic EPS calculation](acca-fr-earnings-per-share-ias-33-basic-eps-calculation.md)
- [Diluted EPS and potential ordinary shares](acca-fr-earnings-per-share-ias-33-diluted-eps-and-potential-ordinary-shares.md)
- [Bonus and rights issues adjustments](acca-fr-earnings-per-share-ias-33-bonus-and-rights-issues-adjustments.md)

## 3. Related parties and events after the reporting period

- [Related party identification and disclosures (IAS 24)](acca-fr-related-parties-and-events-after-the-reporting-period-related-party-identification-and-disclosures-ias-24.md)
- [Adjusting vs non-adjusting events (IAS 10)](acca-fr-related-parties-and-events-after-the-reporting-period-adjusting-vs-non-adjusting-events-ias-10.md)
- [Going concern and significant judgements (IAS 1)](acca-fr-related-parties-and-events-after-the-reporting-period-going-concern-and-significant-judgements-ias-1.md)

Free ACCA FR Performance Analysis and Disclosures Study Guide