CIMA Financial Reporting (F1) Study Text

Exam Sitting until December 2026

The official CIMA Financial Reporting Study Text introduces the regulatory backdrop to and preparation of basic financial statements, types of taxes, the tax implications of cross-border trading and the ethics of taxation as well as managing cash and working capital. Our Study Text is approved by CIMA, so rest assured the material covers the full syllabus.

Topics covered:

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  Regulatory environment of financial reporting
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  Financial statements
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  Principles of taxation
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  Managing cash and working capital