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Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

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CIMA F1 Lectures

VIVA

CIMA F1 lectures are based on our free OpenTuition F1 notes – please download or view on line


Introduction to CIMA F1 Financial Reporting Exam

A. REGULATORY ENVIRONMENT OF FINANCIAL REPORTING

Chapter 1

Regulatory environment [12m]
Regulatory bodies [16m]

Chapter 2

Ethics [17m]

Chapter 3

Corporate Governance [16m]

B. FINANCIAL STATEMENTS

Chapter 4

  1. IASB Conceptual Framework [8m]
  2. Objective of financial reporting [6m]
  3. Qualitative characteristics [8m]
  4. Financial statements and reporting entity [6m]
  5. Elements of the financial statements [8m]
  6. Recognition and derecognition [5m]
  7. Measurement [13m]
  8. Presentation and disclosure [4m]
  9. Capital maintenance [11m]

Chapter 5

IAS 1 Presentation of Financial Reporting [22m]

Chapter 6

IAS 16 Property, plant and equipment – Initial Recognition [18m]
IAS 16 Depreciation [12m]
IAS 16 Accounting for a revaluation [22m]

Chapter 7

IAS 36 Impairment of Assets [29m]

Chapter 8

  1. IFRS 5 – Introduction [8m]
  2. IFRS 5 – NCA-HFS [9m]
  3. IFRS 5 – Example 1 [8m]
  4. IFRS 5 – Discontinued operations [7m]
  5. IFRS 5 – Example 2 [4m]
  6. IFRS 5 – Example 3 [7m]

Chapter 9

IAS 10 Events after the reporting period [12m]

Chapter 10

IAS 2 Inventories [10m]

Chapter 11

  1. IFRS 16 Leases – Introduction [5m]
  2. IFRS 16 Leases – Low value and short-life leases [5m]
  3. IFRS 16 Leases – Example 1 [10m]
  4. IFRS 16 Leases – Accounting treatment (right-of use asset and lease liability) [8m]
  5. IFRS 16 Leases – Example 2 [11m]
  6. IFRS 16 Leases – Other issues [7m]

Chapter 12

IAS 7 Statement of Cash Flows [8m]
IAS 7 Operating activities [29m]
IAS 7 Investing activities [14m]
IAS 7 Financing activities [8m]
IAS 7 Statement of cash flows – Example [18m]

C. PRINCIPLES OF TAXATION

Chapter 13

Introduction to Taxation [21m]
Indirect taxation [19m]
Direct taxation [16m]
Direct taxation – tax depreciation (example 7) [12m]
Capital Taxes [18m]

Chapter 14

Regulatory Environment, Tax Evasion and Avoidance [24m]
International Taxation Issues [18m]

D. MANAGING CASH AND WORKING CAPITAL

Chapter 15

Cash Management [22m]

Chapter 16

Short-term finance and cash investment [26m]

Chapter 17

Introduction to Working Capital [19m]
Measuring working capital [11m]
Measuring working capital – Examples [17m]

Chapter 18

Inventory management [23m]
Bulk discounts [14m]
Trade receivables [9m]
Costs of financing receivables [14m]
Factoring [15m]
Working Capital Management – Payables [7m]


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