F1 – Financial Reporting

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CIMA (CGMA Professional Qualification) の学習者向けの無料F1 – Financial Reporting学習ノート。各章のリンクから、要点・例題・練習問題への導線にアクセスできます。

A. The regulatory environment of financial reporting

The major regulators and why they regulate
Key regulatory bodies (IASB, IFRS Foundation, ISSB, IOSCO)
The CGMA Code of Ethics in financial reporting
The role of the board in corporate governance
Corporate governance and financial stewardship

B. Financial statements

The IFRS Conceptual Framework
Non-current assets
Leases
Impairment
Inventory
Events after the reporting period
Preparing basic financial statements

C. Principles of taxation

Direct versus indirect taxation
Corporate versus personal taxation
The basis and administration of corporate taxation
Accounting profit and taxable profit
Calculating corporate income tax
Taxation across international borders
Ethics of taxation

D. Managing cash and working capital

Types and sources of short-term finance
Financial institutions
The operating cycle
The cash flow cycle
Working capital policies
Cash flow forecasts and short-term investment
Risks relating to working capital

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