CIMA Operational Level Paper F1 FINANCIAL …

F1 revision summaries 1 CIMA Operational Level Paper F1 FINANCIAL operations ( revision summaries ) Chapter Title Page number 1 Regulatory framework 3 2 Format of FINANCIAL statements 9 3 Preparing FINANCIAL statements for single company 13 4 Cash flow statements for single company 15 5 Group accounts what is a group? 19 6 Group accounts consolidated statement of FINANCIAL position 21 7 Group accounts consolidated income statement 31 8 Associates 35 9 Reporting FINANCIAL performance IAS 1, IAS 8, IFRS 5, IFRS 8 and IAS 18 39 10 Non current tangible assets 47 11 Non current intangible assets 55 12 Inventories and construction contracts 59 13 Leasing 63 14 Various standards: (IAS 10, 37 and 24) 67 15 Share capital transactions and FINANCIAL instruments (IAS 32 & IAS 39) 73 16 External audits 81 17 Concepts, sources & systems in taxation 85 18 Tax depreciation losses & groups 87 19 Other areas of tax 91 20 International & deferred taxation F1 revision summaries 2 F1 revision summaries 3 The Regulatory framework Chapter 1 F1 revision summaries 4 Key summary of chapter the regulatory framework Regulatory system for FINANCIAL statement production International Accounting Standard Board (IASB) Regulatory system Company law Accounting standards Stock

F1 revision summaries 1 CIMA Operational Level Paper F1 FINANCIAL OPERATIONS (REVISION SUMMARIES) Chapter Title Page number 1 Regulatory framework 3

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  Operations, Operational, Paper, Framework, Summaries, Levels, Financial, Revisions, Revision summaries, Operational level paper f1 financial, Operational level paper f1 financial operations

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