Page 3 - Microsoft Word - 00 CIMA F1 Prelims STUDENT 2018.docx
P. 3
CONTENTS
Page
Chapter 1 Features of Taxation and the Regulatory Environment 1
Chapter 2 Corporate Income Tax and Capital Tax Computations 27
Chapter 3 International Taxation 51
Chapter 4 The Regulatory Environment 63
Chapter 5 The Conceptual Framework 73
Chapter 6 External Audit 87
Chapter 7 Code of Ethics 99
Chapter 8 Corporate Governance 107
Chapter 9 Introduction to Single Entity Accounts including Statement 117
of Cashflows
Chapter 10 Non-current Assets – Acquisition, Depreciation and 149
Subsequent Recognition
Chapter 11 Non-current Assets – IAS 23, IAS 38 & IAS 36 173
Chapter 12 IFRS 5 Non-current Assets Held for Sale and Discontinued 191
Operations
Chapter 13 IAS 20 Government Grants and IAS 40 Investment 203
Properties
Chapter 14 IAS 2, 8, 10, 34 and IFRS 8 215
Chapter 15 IAS 12 Income Taxes 249
Chapter 16 IAS 21 The Effects of Changes in Foreign Exchange Rates 259
Chapter 17 IAS 19 Employee Benefits 271
Chapter 18 Accounting for Investments in Subsidiaries and Associates 283
Chapter 19 Consolidated Statement of Financial Position 295
Chapter 20 Consolidated Statement of Profit or Loss and Other 337
Comprehensive Income
Chapter 21 Associates 347
P.3
