CIMA F1 - Financial Operations

CIMA F1 - Financial Operations 6.0

F1 builds on knowledge from paper C2 and introduces tax at a very basic level

F1 builds on knowledge from paper C2 and introduces tax at a very basic level; it is not based on any tax regime. Financial reporting is a major part of the syllabus, both single company and group accounts are examined in the two ‘25-mark’ questions in section C. New financial reporting topics introduced at this level are: group accounts; construction contracts; financial instruments; and leases.

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