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Remote session ACCA CBE 1-5 March 2021 - Please read advice/recommendations from ACCA

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CIMA F1 Lectures


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

  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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