CIMA F1 - Financial Reporting

CIMA F1: Financial Reporting

Laws, standards, generally accepted accounting principles, and codes all regulate the preparation of financial statements. The regulations ensure that the financial statements of different entities are comparable and that they present a reasonably accurate picture of the performance, position, and prospects of the organisation to their users. This section covers who the regulators are, what they do, why, and how the regulations are applied. The objective is to provide candidates with a strong foundation for preparing and interpreting financial statements.

A. Regulatory environment of financial reporting
B. Financial statements
C. Principles of taxation
D. Managing cash and working capital
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Course Curriculum

Free Previews
3 Lessons
- Principles Versus Rules Based (21:13)
  Preview
- Introduction to Working Capital Investment (19:14)
  Preview
- Cash Operating Cycle (17:27)
  Preview
Chapter 1 - Regulatory Environment and Corporate Governance
9 Lessons
- 0. Introduction (9:19)
  Start
- 1. Regulatory Framework and Corporate Governance
  Start
- 2. Principles Versus Rules Based (21:13)
  Start
- 3. Regulatory System (31:10)
  Start
- 4. Other Influences on Financial Reporting (7:58)
  Start
- 5. Standard Setting Process (7:06)
  Start
- 6. CGMA Code of Ethics. Principles of Ethics and Threats to Principles (24:26)
  Start
- Complete Study Notes
  Start
- Quiz - Regulatory Framework
  Start
Chapter 2 - The Conceptual Framework
6 Lessons
- 1. The Conceptual Framework - Part 1 (19:35)
  Start
- 2. Conceptual Framework - Scope (14:22)
  Start
- 3. Conceptual Framework - Qualitative Characteristics of Fin Info (11:27)
  Start
- 4. Conceptual Framework - Elements of Accounting (01:05:35)
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- Complete Study Notes
  Start
- Quiz - Conceptual Framework
  Start
Chapter 3 - Non Current Assets
7 Lessons
- 1. Recognition and Initial Measurement (44:04)
  Start
- 2. Subsequent Measurement (18:24)
  Start
- 3. Revaluations and Disposals (37:29)
  Start
- 4. Introduction to Intangible Assets (19:23)
  Start
- 5. Treatment of Research and Development Cost (19:06)
  Start
- Complete Study Notes
  Start
- Quiz - Non current assets
  Start
Chapter 4 - Leases
10 Lessons
- 1. Introduction (3:45)
  Start
- 2. IAS 17 and Off Balance Sheet Financing (18:24)
  Start
- 3. Sale and Lease Back Overview (04;21)
  Start
- 4. Overview of IFRS 16 (22:15)
  Start
- 5. Short Term Lease Exception (04:26)
  Start
- 6. Imapct on Lessee Accounting (05:52)
  Start
- 7. Measuring Lease Liability and Right of Use Asset (14:42)
  Start
- 9. Re-measurement of Lease Liability (18:11)
  Start
- Complete Study Notes
  Start
- Quiz - Leases
  Start
Chapter 5 - Other Accounting Standards
5 Lessons
- 1. IAS 36 - Impairment of Assets Lecture (33:20)
  Start
- 2. IAS 36 - Imapairment of Assets - Impairment Indicators (41:03)
  Start
- 3. IAS 36 - Reversal of Impairment (15:47)
  Start
- Complete Study Notes
  Start
- Quiz - Other accounting standards
  Start
Chapter 6 - Presentation of Published Financial Statements
3 Lessons
- Untitled Lesson
  Start
- Complete Study Notes
  Start
- Quiz - Presentation of published financial statements
  Start
Chapter 7 - Statement of Cash Flows
5 Lessons
- 1. Introduction to Statement of Cash Flow (09:47)
  Start
- 2. Structure of Cash Flow Statement (14:23)
  Start
- 3. Statement of Cash Flow - Direct Method (13:28)
  Start
- 4. Statement of Cash Flow - Indirect Method (13:56)
  Start
- Complete Study Notes
  Start
Chapter 8 - General Principles of Taxation
4 Lessons
- 1. Introduction to Tax System (17:22)
  Start
- 2. Definitions and Terminologies (20:15)
  Start
- Complete Study Notes
  Start
- Quiz - General principles of taxation
  Start
Chapter 9 - Direct Taxation
7 Lessons
- 1. Introduction to Direct Tax (25:13)
  Start
- 2. Calculating the Taxable Profit (15:00)
  Start
- 3. Capital Gain Tax, Capital Losses and Trading Losses (27:33)
  Start
- 4. Corporate Tax and Personal tax Interaction (7:21)
  Start
- 5. Employee Taxation (13:11)
  Start
- Complete Study Notes
  Start
- Quiz - Direct taxation
  Start
Chapter 10 - Indirect and International Taxation
1 Lesson
- Complete Study Notes
  Start
Chapter 11 - Working capital and the operating cycle
6 Lessons
- 1. Introduction to Working Capital Investment (19:14)
  Start
- 2. Cash Operating Cycle (17:27)
  Start
- 3. Cash Operating Cycle and The Financial Ratios (25:52)
  Start
- 4. Over Trading versus Over Capitalization (33:45)
  Start
- Complete Study Notes
  Start
- Quiz - Working capital and the operating cycle
  Start
Chapter 12 - Receivables, Payables and Inventory
7 Lessons
- 1. Managing Inventories - Economic Order Quantity (39:56)
  Start
- 2. Order Quantity With Bulk Discount (23:32)
  Start
- 3. ROL - Re Order Level and Buffer Inventory (21:17)
  Start
- 4. Introduction to Receivables Management (14:34)
  Start
- 5. Calculating Cost of Discount on Receivables and Payables (30:17)
  Start
- Complete Study Notes
  Start
- Quiz - Receivables payables and inventory
  Start
Chapter 13 - Managing cash
7 Lessons
- 1. Introduction to Cash Flow and Working Capital Management (20:34)
  Start
- 2. Forecasting Cash Flow (28:21)
  Start
- 3. Cash Flow Forecasting and Uncertainties (28:12)
  Start
- 4. Treasury Management (13:12)
  Start
- 5. Cash Management Baumol Model (12:26)
  Start
- 6. Cash Management Miller Orr Model (16:33)
  Start
- Quiz - Managing Cash
  Start

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CIMA F1 - Financial Reporting

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