Download or read book CIMA P3 written by BPP Learning Media and published by BPP Learning Media. This book was released on 2012-08-01 with total page 673 pages. Available in PDF, EPUB and Kindle. Book excerpt: CIMA offers a business qualification with a finance focus, aiming to produce members with accounting prowess who are skilled in strategic decision-making. 98% of its members work in business, the highest proportion of any worldwide accountancy body. The P3 Performance Strategy exam covers how organisations respond to risks through systems and controls. The syllabus emphasises the wide-ranging risks organisations face, and particularly financial and information risks, because of the severe consequences these can have.It includes the methods organisations use to reduce risks, including: * Management and accounting systems * Corporate governance * Control environment and procedures * Internal auditKey skills are: * Recognising risks * Recommending appropriate actions to counter those risks.The syllabus also requires appreciation of how risks and control systems link with the strategies the organisation pursues. The Study Text provides all you need to know for P3. It gives many examples of the strategic and operational risks organisations face when they try to fulfil their objecitves.It explains the frameworks organisations use for controlling risks. It demonstrates the importance of key elements of control systems including corporate governance, ethics support, control procedures and internal audit.

Download or read book CIMA E3 written by BPP Learning Media and published by BPP Learning Media. This book was released on 2012-08-01 with total page 721 pages. Available in PDF, EPUB and Kindle. Book excerpt: CIMA offers a business qualification with a finance focus, aiming to produce members with accounting prowess who are skilled in strategic decision-making. 98% of its members work in business, the highest proportion of any worldwide accountancy body. Paper E3 'Enterprise Strategy' is a wide-ranging exam that includes aspects of strategic analysis, choice and implementation. To pass, candidates need both technical knowledge and the ability to apply their knowledge to specific scenarios.The syllabus is split into four areas: * Interacting with the Competitive Environment (20%) * Change Management (20%) * Evaluation of Strategic Options (30%) * Implementation of Strategic Plans (30%)The first section explores the impact and influence of an organisation's environment on its strategy. An organisation needs to take account of its environmental context as well as its own internal capabilities when assessing the strategic options available to it. Having identified these options, it then has to evaluate them to decide which is the most appropriate to pursue.The E3 syllabus recognises that implementing strategic plans involves managing change, and 20% of the syllabus is now devoted to issues involved in managing the change process. Change Management has not previously been examined at Strategic Level in the CIMA exams. The final section of the syllabus looks at the ways organisations control and measure the performance of the strategies they have implemented. The E3 Study Text provides you with comprehensive coverage of the principles of business strategy and how they can be applied to design and implement enterprise strategies. The Text also offers a range of short case studies which illustrate how business strategy ideas are applied in the real world. In the E3 exam, your ability to apply knowledge to a scenario is as important as pure knowledge, but it is still crucial to have a sound understanding of the key terms and ideas. The 'key terms' feature in the text will help you identify these key terms, while the 'section summaries' provide a convenient overview of each section of the text."e;

Download or read book CIMA P1 written by BPP Learning Media and published by BPP Learning Media. This book was released on 2012-08-01 with total page 673 pages. Available in PDF, EPUB and Kindle. Book excerpt: CIMA offers a business qualification with a finance focus, aiming to produce members with accounting prowess who are skilled in strategic decision-making. 98% of its members work in business, the highest proportion of any worldwide accountancy body. Paper P1 looks at how information is obtained, evaluated and used to control and predict business performance.The syllabus is split into the following five areas: * Cost accounting systems * Forecasting and budgeting techniques * Project appraisal * Dealing with uncertainty in analysis * Managing short-term financeP1 requires a good understanding of the underlying concepts and techniques in all five areas.P1 also needs you to be able to apply these concepts to practical situations, evaluate them critically and interpret the results. The P1 Study Text contains all you need to know for P1, featuring step-by-step guides to techniques such as investment decision making and budget preparation. There are also reminder sections of knowledge brought forward from earlier studies such as costing terminology. Key terms are identified throughout the Text to help you to get to grips with the new material.

Download or read book CIMA E1 written by BPP Learning Media and published by BPP Learning Media. This book was released on 2012-08-01 with total page 457 pages. Available in PDF, EPUB and Kindle. Book excerpt: CIMA offers a business qualification with a finance focus, aiming to produce members with accounting prowess who are skilled in strategic decision-making. 98% of its members work in business, the highest proportion of any worldwide accountancy body. The CIMA E1 exam covers a variety of topics that are unrelated but are all essential to the running of a successful business. There is a strong theoretical basis to this subject and it is important that students understand how to apply these theories in the 'real world'.The key E1 subject areas are: * The global business environment * Information systems * Marketing * Managing human capital.The E1 Study Text comprehensively covers all the E1 syllabus areas. It breaks down each topic into manageable chunks and clearly describes all relevant theories. The questions in the question bank demonstrate how these theories should be applied in an exam situation.

Download or read book CIMA P2 written by BPP Learning Media and published by BPP Learning Media. This book was released on 2012-08-01 with total page 649 pages. Available in PDF, EPUB and Kindle. Book excerpt: CIMA offers a business qualification with a finance focus, aiming to produce members with accounting prowess who are skilled in strategic decision-making. 98% of its members work in business, the highest proportion of any worldwide accountancy body. Paper P2 - Performance Management is the second paper in the Performance pillar. It builds on Paper P1 knowledge as well as introducing such new topics as transfer pricing. The paper focuses on the ability to discuss and evaluate results as well as use techniques to calculate the numbers.The syllabus is concerned with * Analysis and discussion of pricing and product decisions * Evaluation of techniques used to in cost planning and analysis for competitive advantage * Evaluation of performance using budgets and discussion of issues in using budgets for this purpose * Discussion of how to measure performance of responsibility centres and evaluation of the usefulness of these techniquesP1 requires a good understanding of the underlying concepts and techniques in all five areas.P1 also needs you to be able to apply these concepts to practical situations, evaluate them critically and interpret the results. The P2 study text provides comprehensive coverage of the complete P2 syllabus. It features step-by-step guides to such topics as limiting factor analysis, multi-product breakeven analysis and budgeting. Each chapter includes numerous simple and comprehensive examples of how to apply various techniques. Areas that students traditionally find difficult - such as linear programming and transfer pricing - are dealt with in dedicated chapters that break these topics down into manageable sections and give students plenty of opportunities to practise techniques.

Download or read book CIMA F2 written by BPP Learning Media and published by BPP Learning Media. This book was released on 2012-09-01 with total page 531 pages. Available in PDF, EPUB and Kindle. Book excerpt: CIMA offers a business qualification with a finance focus, aiming to produce members with accounting prowess who are skilled in strategic decision-making. 98% of its members work in business, the highest proportion of any worldwide accountancy body. Paper F2 Financial Management replaces Paper P8 Financial Analysis. The syllabus is very similar to old Paper P8, but students will now meet elementary groups at Paper F1 level prior to studying F2. The syllabus specifically includes share-based payments and the emphasis of ratios has now changed from calculation to interpretation.The main syllabus areas have been changed to: * Group financial statements * Issues in recognition and measurement * Analysis and interpretation of financial accounts * Developments in external reportingThe Study Text focuses on the exam. It provides clear and detailed coverage of the syllabus. Exercises within each chapter cover both basic principles and more detailed issues. In the area of consolidation, these include both complex groups and changes in group structure during the year. Accounting standards are explained and their practical implementation illustrated and tested through appropriate questions.

Download or read book CIMA E2 written by BPP Learning Media and published by BPP Learning Media. This book was released on 2012-08-01 with total page 457 pages. Available in PDF, EPUB and Kindle. Book excerpt: CIMA offers a business qualification with a finance focus, aiming to produce members with accounting prowess who are skilled in strategic decision-making. 98% of its members work in business, the highest proportion of any worldwide accountancy body. New syllabus CIMA Paper E2 Enterprise Management is a compulsory paper at the Management level and is the second of three papers progressing up the Enterprise pillar.It builds on the functional knowledge found in Paper E1 Enterprise Operations toward an integrated view of management in the organisation.E2 introduces strategic ideas, tools and techniques essential for passing the three strategic level papers.Project Management comprises 40% of the syllabus with the remainder split evenly between Strategic Management and Assessing the Competitive Environment, and Management of Relationships.Credit will be given to students who passed Paper P5 under the 2005 syllabus against E2 in the 2010 syllabus. The E2 Study Text is your complete guide to the E2 syllabus. All areas of the syllabus are explained fully and links to E1 and E3 clearly identified. Section introductions ease you into the chapter topics and key terms you must know are shown clearly throughout. There are plenty of questions to sharpen your knowledge and case studies to bring material to life. Exam alerts and skills are signposted to guide you on approaching the exam.

Download or read book CIMA F1 written by BPP Learning Media and published by BPP Learning Media. This book was released on 2012-09-01 with total page 481 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.It has four main sections: The principles of business taxation The principles of regulation of financial reporting Preparation of financial statements which conform with IFRS Consolidated financial statementsThe study text concentrates on the key areas of the syllabus, taking into account the way in which topics are examined. The text has a step-by-step approach to producing financial statements and lots of exercises in which you can practice the workings. We guide you through the more problematic topics which can be brought into the preparation of single company and group financial statements, and give you plenty of examples.

Download or read book CIMA F3 written by BPP Learning Media and published by BPP Learning Media. This book was released on 2013-01-09 with total page 577 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Financial Strategy Practice & Revision Kit allows you to apply your knowledge by putting theory in to practice. It contains three complete mock exams and many past exam questions on every area of the syllabus. The questions are supported by detailed solutions and tips on how to approach questions and earn easy marks. Through practice, you are equipped with the best techniques to face the exam and earn the maximum number of marks.

Download or read book CIMA T4 written by BPP Learning Media and published by BPP Learning Media. This book was released on 2012-08-01 with total page 545 pages. Available in PDF, EPUB and Kindle. Book excerpt: Suitable for: exams in 2012 and 2013The TOPCIMA Study Text is an excellent place to begin preparing for the TOPCIMA Case Study exam. This workbook contains exercises and analysis from previous exam papers, questions put to examiners, CIMA's assessment methodology and previous case study examples to help you understand how to approach the exam questions.The key to passing the exam is preparation and practise. Work through the questions in the Study Text to begin preparing before CIMA issues the pre-seen data and then practice detailed questions based on the pre-seen data in the TOPCIMA Express Kit.

Download or read book Fraud in Financial Statements written by Julie E. Margret and published by Routledge. This book was released on 2014-11-27 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt: As the monetary cost of fraud escalates globally, and the ensuing confidence in financial markets deteriorates, the international demand for quality in financial statements intensifies. But what constitutes quality in financial statements? This book examines financial statement fraud, a topical and increasingly challenging area for financial accounting, business, and the law. Evidence shows that accounting anomalies in an organization’s financial statements diminish the quality and serviceability of financial information. However, an anomaly does not necessarily signal fraud. Financial statement fraud is intended to mislead shareholders and other stakeholders. In this book, elements that underpin diversity of accounting anomalies likely found in fraudulent financial accounting statements are revealed. Multiple research methods are used in the analysis of selected international fraud cases, each illustrating examples of financial statement fraud, including: revenue recognition, overstatement and/or misappropriation of assets, understatement of expenses and liabilities, disclosure fraud, bribery and corruption. Additionally, the phoenix phenomenon with regard to fraud in financial accounting is investigated. Drawing on documented observations of commercial and legal cases globally this study highlights the necessity for continued development of financial audit practices and other audit services.

Download or read book CIMA Official Learning System Financial Strategy written by John Ogilvie and published by Elsevier. This book was released on 2009-07-18 with total page 685 pages. Available in PDF, EPUB and Kindle. Book excerpt: This new edition of 'Financial Strategy' includes practice questions throughout, a complete revision section, topic summaries and a CBA-style mock exam.

Download or read book Contemporary Issues in Public Sector Accounting and Auditing written by Simon Grima and published by Emerald Group Publishing. This book was released on 2021-01-18 with total page 364 pages. Available in PDF, EPUB and Kindle. Book excerpt: Providing a comprehensive account which brings a wide range of countries to the forefront in terms of both comparability and accountability, this study shines a light on the differences in accounting systems between states, and fills a gap in the literature by combining these aspects of public sector accounting and auditing within a single book.

Download or read book A Multifaceted Approach to Trade Liberalisation and Investment Protection in the Energy Sector written by Elena Cima and published by BRILL. This book was released on 2021-08-04 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: In A Multifaceted Approach to Trade Liberalisation and Investment Protection in the Energy Sector, Elena Cima and Makane Moïse Mbengue assess different approaches to bridge the gap between economic and non-economic considerations in the regulation of international energy trade and investment.

Download or read book China s Influence on Non Trade Concerns in International Economic Law written by Paolo Farah and published by Taylor & Francis. This book was released on 2016-10-14 with total page 585 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume examines the range of Non-Trade Concerns (NTCs) that may conflict with international economic rules and proposes ways to protect them within international law and international economic law. Globalization without local concerns can endanger relevant issues such as good governance, human rights, right to water, right to food, social, economic, cultural and environmental rights, labor rights, access to knowledge, public health, social welfare, consumer interests and animal welfare, climate change, energy, environmental protection and sustainable development, product safety, food safety and security. Focusing on China, the book shows the current trends of Chinese law and policy towards international standards. The authors argue that China can play a leading role in this context: not only has China adopted several reforms and new regulations to address NTCs; but it has started to play a very relevant role in international negotiations on NTCs such as climate change, energy, and culture, among others. While China is still considered a developing country, in particular from the NTCs’ point of view, it promises to be a key actor in international law in general and, more specifically, in international economic law in this respect. This volume assesses, taking into consideration its special context, China’s behavior internally and externally to understand its role and influence in shaping NTCs in the context of international economic law.

Download or read book Public Sector Strategy Design written by David E. McNabb and published by Routledge. This book was released on 2020-09-24 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt: Within the public sector, strategies are not designed to influence markets, but instead to guide operations within a complex environment of multilateral power, influence, bargaining, and voting. In this book, authors David McNabb and Chung-Shingh Lee examine five frameworks public sector organization managers have followed when designing public sector strategies. Its purpose is to serve as a guide for managers and administrators of large and small public organizations and agencies. This book is the product of a combined more than sixty years of researching, teaching and leading organizational seminars on the theory and practice of management applications in industrial, commercial, nonprofit and public sector organizations. The book consists of four parts: Strategic Management and Strategy Fundamentals; Frameworks for Designing Strategies; Examples of Public Sector Strategies; and Implementing Strategic Management. Throughout, the focus is on the widespread value of strategic management and adopting the strategy appropriate for the organization. Including chapters on game theory, competitive forces, resources-based view, dynamic capabilities, and network governance, the authors demonstrate ways that real managers of public sector and civil society organizations have put strategic management to work in their organizations. This book will be of interest to both practicing and aspiring public servants.

Download or read book CIMA E1 Managing Finance in a Digital World written by BPP LEARNING MEDIA. and published by . This book was released on 2023-10-14 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: BPP Learning Media provides comprehensive materials that highlight the areas to focus on for your exams and complement the syllabus to increase your understanding.