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  • CIMA F1 Financial Reporting
  • F1 Notes
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CIMA F1 2019 Syllabus Lectures

VIVA

A. REGULATORY ENVIRONMENT OF FINANCIAL REPORTING

Chapter 1

Regulatory environment
Regulatory bodies

Chapter 2

Ethics

Chapter 3

Corporate Governance

B. FINANCIAL STATEMENTS

Chapter 4

The role of the framework
The elements of financial statements

Chapter 5

IAS 1 Presentation of Financial Reporting

Chapter 6

IAS 16 Property, plant and equipment – Initial Recognition
IAS 16 – Depreciation
IAS 16 Accounting for a revaluation

Chapter 7

IAS 36 Impairment of Assets

Chapter 8

coming soon

Chapter 9

IAS 10 Events after the reporting period

Chapter 10

IAS 2 Inventories

Chapter 11

IFRS 16 Leases (from F2?)

Chapter 12

IAS 7 Statement of Cash Flows
IAS 7 Operating activities
IAS 7 Investing activities
IAS 7 Financing activities
Statement of cash flows – Example

C. PRINCIPLES OF TAXATION

Chapter 13

Introduction to Taxation
Indirect taxation
Direct taxation
Capital Taxes

Chapter 14

Regulatory Environment, Tax Evasion and Avoidance
International Taxation Issues

D. MANAGING CASH AND WORKING CAPITAL

Chapter 15

Cash Management

Chapter 16

Short-term finance and cash investment

Chapter 17

Introduction to Working Capital
Measuring working capital
Measuring working capital – Examples

Chapter 18

Inventory management
Bulk discounts
Trade receivables
Costs of financing receivables
Factoring
Working Capital Management – Payables

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