US CMA Part 1 | Section A – External Financial Reporting | lecture 1 скачать в хорошем качестве

US CMA Part 1 | Section A – External Financial Reporting | lecture 1

Welcome to this lecture on External Financial Reporting, the first section of CMA Part 1. In this session, we break down the key concepts you need to master for success in the US CMA Exam. 📌 Topics Covered in this Lecture: Financial statements: Balance Sheet, Income Statement, Statement of Changes in Equity, and Cash Flow Statement Recognition, measurement, valuation, and disclosure concepts Revenue recognition principles (ASC 606, IFRS 15) Inventory valuation methods (FIFO, LIFO, Weighted Average, Lower of Cost or Market) Fixed assets: acquisition, depreciation, impairment, and disposal Leases, bonds, and other liabilities Equity transactions and retained earnings Differences between IFRS and US GAAP reporting standards 💡 This lecture is designed for CMA aspirants, accounting & finance professionals, and students who want a clear understanding of financial reporting principles. 🔔 Don’t forget to Subscribe for more CMA exam prep lectures and hit the Like button if you found this useful! #CMA #USCMA #ExternalFinancialReporting #CMAPart1 #Accounting #Finance