F1 – Financial Reporting

4個單元 · 26個課題

免費的F1 – Financial Reporting學習筆記，專為CIMA (CGMA Professional Qualification)學生準備。下列每個章節都涵蓋一個重點主題，附有例題與練習提示，可在 thinka 應用程式中延伸練習。

A. The regulatory environment of financial reporting

  • The major regulators and why they regulate

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  • Key regulatory bodies (IASB, IFRS Foundation, ISSB, IOSCO)

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  • The CGMA Code of Ethics in financial reporting

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  • The role of the board in corporate governance

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  • Corporate governance and financial stewardship

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B. Financial statements

C. Principles of taxation

  • Direct versus indirect taxation

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  • Corporate versus personal taxation

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  • The basis and administration of corporate taxation

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  • Accounting profit and taxable profit

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  • Calculating corporate income tax

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  • Taxation across international borders

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  • Ethics of taxation

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D. Managing cash and working capital

  • Types and sources of short-term finance

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  • Financial institutions

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  • The operating cycle

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  • The cash flow cycle

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  • Working capital policies

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  • Cash flow forecasts and short-term investment

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  • Risks relating to working capital

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