CIMA Lectures
CIMA F1 Lectures
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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
- IASB Conceptual Framework [8m]
- Objective of financial reporting [6m]
- Qualitative characteristics [8m]
- Financial statements and reporting entity [6m]
- Elements of the financial statements [8m]
- Recognition and derecognition [5m]
- Measurement [13m]
- Presentation and disclosure [4m]
- 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
- IFRS 5 - Introduction [8m]
- IFRS 5 - NCA-HFS [9m]
- IFRS 5 - Example 1 [8m]
- IFRS 5 - Discontinued operations [7m]
- IFRS 5 - Example 2 [4m]
- IFRS 5 - Example 3 [7m]
Chapter 9
IAS 10 Events after the reporting period [12m]
Chapter 10
IAS 2 Inventories [10m]
Chapter 11
- IFRS 16 Leases - Introduction [5m]
- IFRS 16 Leases - Low value and short-life leases [5m]
- IFRS 16 Leases - Example 1 [10m]
- IFRS 16 Leases - Accounting treatment (right-of use asset and lease liability) [8m]
- IFRS 16 Leases - Example 2 [11m]
- 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]