CIMA F1 lectures are based on our free OpenTuition F1 notes
CIMA F1 Lectures for 2020 Exams
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
The role of the framework [18m]
The elements of financial statements [18m]
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]