F1 – Financial Reporting

4 个单元 · 26 个章节

免费 F1 – Financial Reporting 学习笔记，适合 CIMA (CGMA Professional Qualification) 学生。每个章节都覆盖一个重点主题，并附例题与可延伸到 thinka app 的练习提示。

A. The regulatory environment of financial reporting

  • The major regulators and why they regulate

    笔记

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

    笔记

  • The CGMA Code of Ethics in financial reporting

    笔记

  • The role of the board in corporate governance

    笔记

  • Corporate governance and financial stewardship

    笔记

B. Financial statements

C. Principles of taxation

  • Direct versus indirect taxation

    笔记

  • Corporate versus personal taxation

    笔记

  • The basis and administration of corporate taxation

    笔记

  • Accounting profit and taxable profit

    笔记

  • Calculating corporate income tax

    笔记

  • Taxation across international borders

    笔记

  • Ethics of taxation

    笔记

D. Managing cash and working capital

  • Types and sources of short-term finance

    笔记

  • Financial institutions

    笔记

  • The operating cycle

    笔记

  • The cash flow cycle

    笔记

  • Working capital policies

    笔记

  • Cash flow forecasts and short-term investment

    笔记

  • Risks relating to working capital

    笔记

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