Work Schedule The following learning outcomes should have been watched and completed on a Rewind and Replay basis for Masterclass 1 Recording name Discussion heading Minutes Learning outcomes Checklist CIMA F1 topic 11 - recording 2 CIMA F1 topic 12 recording 1 Topic 11: Introduction to Single Entity Accounts (to Topic 12: IAS 7 Cash Flows (to 38 25 Learning outcome B2a produce the primary financial statements from a trial balance for an individual entity in accordance with IFRS Learning outcome B2a produce the primary financial statements from a trial balance for an individual entity in accordance with IFRS CIMA F1 topic 12 recording 2 Topic 12: IAS 7 Cash Flows (to 24 Learning outcome B2a produce the primary financial statements from a trial balance for an individual entity in accordance with IFRS 12 AYK 2&3 Topic 12: IAS 7 Cash Flows (to 10 Learning outcome B2a produce the primary financial statements from a trial balance for an individual entity in accordance with IFRS CIMA F1 2015 - topic 6 Topic 6: The Regulatory Environment (to 17 Learning outcome A1a: Explain the need for the regulation of the financial reporting information of incorporated entities and the key elements of an ethical regulatory environment for such information Learning outcome A1b: Explain the roles and structures of the key bodies involved in the regulation of financial reporting information. Learning outcome A1c: Explain the scope of IFRS and how they are developed.
CIMA F1 2015 - topic 7 Topic 7: The Conceptual Framework (to 25 Learning outcome A1a: Explain the need for the regulation of the financial reporting information of incorporated entities and the key elements of an ethical regulatory environment for such information CIMA F1 2015 topic 8 part 1 Topic 8: External Audit (to watch 10 Learning outcome A1d: Describe the role of the external auditor in the context of the financial reporting information of incorporated entities and the content and significance of the audit report. CIMA F1 2015 topic 8 part 2 Topic 8: External Audit (to watch 20 Learning outcome A1d: Describe the role of the external auditor in the context of the financial reporting information of incorporated entities and the content and significance of the audit report CIMA F1 topic 9 part 1 Topic 9: Code of Ethics (to watch 17 Learning outcome A1a Explain the need for the regulation of the financial reporting information of incorporated entities and the key elements of an ethical regulatory environment for such information CIMA F1 topic 9 part 1 Topic 9: Code of Ethics (to watch 12 Learning outcome A1a Explain the need for the regulation of the financial reporting information of incorporated entities and the key elements of an ethical regulatory environment for such information CIMA F1: Topic 10 Topic 10: Corporate governance (to 22 Learning outcome A2a Discuss the need form and scope of corporate governance regulation Learning outcome A2b Compare and contrast the approach to corporate governance in different markets. Masterclass 1
The following learning outcomes should have been watched and completed on a Rewind and Replay basis for Masterclass 2 Recording name Discussion heading Minutes Learning outcomes Checklist CIMA F1 topic 2-3 recording 1 CIMA F1 Topic 3 AYK 1 CIMA F1 Topic 3 impairment of goodwill and PUP CIMA F1 Topic 3 AYK 3 CIMA F1 Topic 3 PUP on NCA Topic 2: Accounting for investments in Subsidiaries and Associates (to (to (to (to (to (to 34 20 16 15 9 B3a Explain whether an investment in another entity constitutes a subsidiary or an associate relationship in accordance with relevant international financial reporting standards positon in accordance with relevant IFRS for a group comprising of one or more directly owned) including interest acquired part way through the year positon in accordance with relevant IFRS for a group comprising of one or more directly owned) including interest acquired part way through the year positon in accordance with relevant IFRS for a group comprising of one or more directly owned) including interest acquired part way through the year positon in accordance with relevant IFRS for a group comprising of one or more
directly owned) including interest acquired part way through the year CIMA F1 Topic 3 AYK 5 & 6 (to 20 positon in accordance with relevant IFRS for a group comprising of one or more directly owned) including interest acquired part way through the year CIMA F1 Topic 3 AYK 7 (to 17 positon in accordance with relevant IFRS for a group comprising of one or more directly owned) including interest acquired part way through the year CIMA F1 Topic 4 intro to CSPL Topic 4: Profit or Loss and other comprehensive income (to watch 11 the statement of profit or loss and other comprehensive income in accordance with relevant IFRS for a group comprising of one or more subsidiaries (being wholly partially directly owned) including interest acquired part way through the year CIMA F1 Topic 4 AYK 1 Topic 4: Profit or Loss and other comprehensive income (to watch 16 the statement of profit or loss and other comprehensive income in accordance with relevant IFRS for a group comprising of one or more subsidiaries (being wholly partially directly owned) including interest acquired part way through the year CIMA F1 Topic 4 AYK 2 Topic 4: Profit or Loss and other comprehensive income (to watch 14 the statement of profit or loss and other comprehensive income in accordance with relevant IFRS for a group comprising of one or more subsidiaries (being wholly partially directly owned) including interest acquired part way through the year CIMA F1 Topic 5 Recording 1 Topic 5: Associates (to 30 positon and the statement of profit or loss and other comprehensive income in
accordance with relevant IFRS for a group comprising of one or more directly owned) or associates, including interest acquired part way through the year CIMA F1 Topic 5 Recording 2 (1 hr 21 mins) Topic 5: Associates (to 81 positon and the statement of profit or loss and other comprehensive income in accordance with relevant IFRS for a group comprising of one or more directly owned) or associates, including interest acquired part way through the year
The following learning outcomes should have been watched and completed on a Rewind and Replay basis for Masterclass 3 Recording name 1 Intro & AYK 1-3 1 Trading income AYK 4-8 1 capital taxes & corporate system 1 Indirect tax 1 International tax 1 Administration of tax Discussion heading Topic 1: Topic 1: Topic 1: Topic 1: Topic 1: Topic 1: Minutes Learning outcomes Checklist 19 35 25 39 D1a discuss the features of the types of indirect and direct taxation that typically apply to an incorporated entity. D3a produce a corporate income tax computations from a given set of rules D3b - produce a capital tax computations from a given set of rules D1a discuss the features of the types of indirect and direct taxation that typically apply to an incorporated entity. D1a discuss the features of the types of indirect and direct taxation that typically apply to an incorporated entity. 26 Learning outcome D1c Explain the taxation issues that may apply to an incorporated entity that operates internationally. 7 Learning outcome D1b discuss the regulatory environment for taxation, including the distinction between tax evasion and tax avoidance. CIMA F1 - AYK 25 Topic 1: 3 Learning outcome D1b discuss the regulatory environment for taxation,
including the distinction between tax evasion and tax avoidance Master class 3
The following learning outcomes should have been watched and completed on a Rewind and Replay basis for Masterclass 4 Recording name Discussion heading Minutes Learning outcomes Checklist CIMA F1 Topic 13 - IAS 16 intro and depn 29 13 revaluation of PPE 29 13 IAS 16 AYK 6-8 10 13 IAS 23 10 13 IAS 38 28 CIMA F1 Topic 13 IAS 36 30 impairments. CIMA F1 topic 13 IAS 36 AYK 4-6 9 impairments.
14 IFRS 5 part 1 Topic 14: IFRS 5 Non-current Assets Held for Sale and Discontinued Operations (to 9 entries in respect of reporting of performance. 14 IFRS 5 part 2 Topic 14: IFRS 5 Non-current Assets Held for Sale and Discontinued Operations (to 18 entries in respect of reporting of performance. 15 IAS 20 Topic 15: IAS 20 Government Grants and IAS 40 Investment Properties (to 28 government grants. 15 IAS 40 Topic 15: IAS 20 Government Grants and IAS 40 Investment Properties (to 9
The following learning outcomes should have been watched and completed on a Rewind and Replay basis for Masterclass 5 Recording name Discussion heading Minutes Learning outcomes Checklist 16 IAS 2 Topic 16: IAS 2, 8, 10, 34 and IFRS 8 (to 27 inventories. (IAS 2) 16 IAS 2 AYK 3&4 Topic 16: IAS 2, 8, 10, 34 and IFRS 8 (to 18 inventories. (IAS 2) 16 IAS 8 Topic 16: IAS 2, 8, 10, 34 and IFRS 8 (to 26 Learning outcome: B1a Describe the main elements of financial statements prepared in accordance with IFRS (IAS 8) 16 IAS 10 Topic 16: IAS 2, 8, 10, 34 and IFRS 8 (to 12 entries in respect of events after the reporting period. (IAS 10) 16 IFRS 8 Topic 16: IAS 2, 8, 10, 34 and IFRS 8 (to 7 Learning outcome: B1a Describe the main elements of financial statements prepared in accordance with IFRS (IFRS 8) 17 IAS 12 Topic 17: IAS 12 Income taxes (to 15 taxation. 17 AYK 3 intro Topic 17: IAS 12 Income taxes (to 11 taxation. 18 IAS 21 Topic 18: IAS 21 - The Effects of Changes in Foreign Exchange 8 entries in respect of reporting of performance.
Rates (to watch 18 IAS 21 AYK 2-4 Topic 18: IAS 21 - The Effects of Changes in Foreign Exchange Rates (to watch 18 entries in respect of reporting of performance. Topic 19: IAS 19 - Employee benefits (to employee benefits.
The following learning outcomes should have been watched and completed on a Rewind and Replay basis for Masterclass 6 Recording name Discussion heading Topic 20: Shortterm finance and investments (to Masterclass 6) Minutes Learning outcomes Checklist Learning outcome C1a describe the sources of short term finance and methods of short term cash investment available to an entity Topic 21: Working capital management (to Masterclass 6) Topic 22: Working capital managementaccounts receivable and payable (to Masterclass 6) Learning outcome C2b discuss approaches to the financing of working capital investment levels Learning outcome C2a Analyse trade receivables, trade payables and inventory ratio s Learning outcome c2b discuss policies for the management of the level of investment and working capital and for the individual elements of working capital Learning outcome C2c evaluate working capital policies Topic 23: Working capital management - inventory control (to Masterclass 6) Learning outcome C2b discuss policies for the management of the total level of investment in working capital and for the individual elements of working capital. Topic 24: Working capital management - cash control (to Masterclass 6) Learning outcome C3a discuss measures to manage short term cash position of an entity. Mock 2 Mock 3