CMA US Part 1 -Section A:External Financial Reporting

Welcome to the course. This video tutorial traverses through understanding of understanding financial statements from US-GAAP point of view & key differences with IFRS. In this tutorial, you will learn --Financial Statements - This section introduces you as a learner to --- Users of financial information-- Income Statement-- Statement of Cash Flows-- Comprehensive Income-- Statement of Owners' Equity -- Notes to Financial Statements-- Integrated ReportingAsset Valuation - This section focuses on --- Cash and Cash Equivalents-- Receivables-- Inventory-- Investments-- Property, Plant, and Equipment-- Depreciation of Fixed Assets and Impairment-- Intagible AssetsLiabilities & Equity Valuation - This section focuses on --- Equity Transactions-- Common Stock-- Preferred Stock-- Treasury Stock-- Retained EarningsOther Topics - This section focuses on --- Revenue recognition-- Expenses recognition-- Consignment-- Contract Assets and Liabilities-- Long-Term contracts-- US GAAP / IFRS Differences-- Involuntary Disposals-- Comprehensive IncomeAll explanations are based on CMA-USA-Part-1 syllabus which is considered as gold-level standard for management accounting profession. Teaching methodology is based on join-thedots pedagogy inter-linkage of multi-discipline subjects, a very powerful tool for aspiring leaders.This course is suitable for candidates pursuing CMA-USA or CMA-India/CIMA-UK or candidates pursuing a career in finance & accounting. Feel free to drop us a message if you need any assistance for CMA-USA course material or any other queries.Happy LearningCMA KiranC2C Consulting