F1 Textbook Syllabus
Search- B1Financial Statements - The main elements
- B1CIMA Podcast on Conceptual Framework
- B2aPlant, Property & Equipment - IAS 16
- B2cImpairment - IAS 36
- B2acCIMA Podcast on PPE and Impairment
- B2bLeases - IFRS 16
- B2dInventories - IAS 2
- B2eEvents After The Reporting Period - IAS 10
- B2bdeCIMA Podcast on Leases, Inventory & Events
- B3Primary Financial Statements
Syllabus A
Regulatory Environment Of Financial Reporting
A1Regulators And Their Role
Financial Statements & Accounting Standards
Why Regulate?
National Regulators
The Role Of The Regulatory Systems
IFRS AC and IFRS IC
IOSCO
International Integrated Reporting Council (IIRC)
Local GAAP and IASB
A2Corporate Governance
Underpinning Concepts Of Governance
Approaches to Corporate Governance
Rules or Principles
Diversity On Boards Of Directors
CIMA - Fundamental Principles
2:23
Ethical Threats
A Code Of Ethics
CIMA Podcast on Regulatory Environment
Listen to the podcast for Syllabus A here
Syllabus B
Financial Statements
B1Financial Statements - The main elements
IAS 1 (revised) Presentation of FS
The Objectives Of Financial Reporting
The Qualitative Characteristics Of Useful Financial Information
Chapter 3—Financial Statements And The Reporting Entity
Chapter 4—The Elements Of Financial Statements - Assets & Liabilities
Chapter 5: Recognition
Chapter 5: De-Recognition
Chapter 6: Measurement bases
2:07
Chapter 7: Presentation and disclosure
Chapter 8: Concept of capital maintenance
B1CIMA Podcast on Conceptual Framework
Listen to the podcast for Syllabus B1 here
B2aPlant, Property & Equipment - IAS 16
Initial Recognition of PPE
IAS 16 Depreciation
PPE - After Initial recognition
Componentisation
Capital and revenue items
Assets Held for Sale
Discontinued Operation
B2acCIMA Podcast on PPE and Impairment
Listen to the podcast for Syllabus B2ac here
B2bLeases - IFRS 16
Leases - definition
Lessee Accounting
Lease Accounting Example
Leases - Exemptions
B2eEvents After The Reporting Period - IAS 10
IAS 10 Events After The Reporting Period
B2bdeCIMA Podcast on Leases, Inventory & Events
Listen to the podcast for Syllabus B2bde here
Syllabus C
Fundamentals Of Business Taxation
C1Types of Tax
Sources of Tax rules
Administration of Tax
Tax Enforcement
Indirect Tax Features
Indirect and Direct Tax
Other terms
VAT
VAT Registration & Exemptions
Employee Taxation
PAYE
C1CIMA Podcast on Types of Tax
Listen to the podcast for Syllabus C1 here
C2Corporate Tax
Direct Tax Features
Calculating Tax Depreciation
Trading Losses Treatment
Capital Gains Tax
C2CIMA Podcast on Corporate Tax
Listen to the podcast for Syllabus C2 here
C3Issues that affect taxation
Tax Rate Structures
Tax Avoidance and Evasion
Concept of Residence
Dividends from abroad
Double Tax
Types of Overseas Operations
Tax systems
C3CIMA Podcast on Issues that affect taxation
Listen to the podcast for Syllabus C3 here
Syllabus D
Management Of Working Capital And Cash
D1CIMA Podcast on ST finance and ST investment
Listen to the podcast for Syllabus D1 here
D2Operating and cash cycles
Inventory days
0:29
Receivables Days
1:09
Payable days
0:50
Cash Operating Cycle
2:21
Liquidity Ratios.
D2CIMA Podcast on Operating and cash cycles
Listen to the podcast for Syllabus D2 here
D3Working Capital
Managing Receivables in Practice
2:05
Offering credit facilities to customers
Extending Credit Period
Early Settlement Discounts
4:32
Calculating An Effective Annual Interest Rate
4:26
Debt Factor
6:31
Early Settlement Discounts (Creditors)
2:45
WC Funding Policies
1:54
Overtrading
3:08
Economic Order Quantity
1:42
Cashflow Forecasts
1:42
Cash surpluses and deficits
D3CIMA Podcast on Working Capital
Listen to the podcast for Syllabus D3 here