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Financial accounting & reporting

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Based on the CGMA Competency Framework, these resources allow you to focus on technical, business, people, leadership, and digital skills. All areas are underpinned by the need for ethics, integrity and professionalism. Log in and start learning today.

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U.S. tax and FASB’s new paradigm for revenue recognition

This sweeping new standard for revenue recognition has many important tax considerations. This article explains those considerations.

Article Revenue recognition Intermediate

Boost the bottom line with accounts payable best practices

These tips can help reduce risk and the amount spent on accounts payable functions.

Article Transactional accounting & closing processes Foundational

FASB issues private company alternative for certain intangible assets

FASB issued a GAAP alternative to make accounting for certain intangible assets acquired in a business combination less costly and less complicated for private companies.

Article Professional accounting standards Intermediate

The Treasurer's handbook - IFRS 9 hedge accounting reforms: a closer reflection of risk management?

This article provides an overview of the key differences between the IAS 39 and IFRS 9 hedge accounting models.

Article Treasury policies & treasury risk management Advanced

The Evolution of Corporate Reporting: A Shift to Value Non-Financial Information

This blog post discusses the evolution of corporate reporting. It describes how consideration of non financial information helps illustrate a company's overall health.

Article Professional accounting standards Advanced

Substantial new disclosures required by revenue standard

New disclosures are expected to be a large challenge for financial statement preparers implementing the new revenue recognition guidance. This article goes into detail.

Article Professional accounting standards Foundational

Governing for performance: New directions in corporate governance

This report provides an overview of the ‘high performing board’ and introduces a boardroom leadership model that shows the key components of board effectiveness.

Report Financial reporting & compliance Advanced

Presenting Financial Information with Impact

This course shows you how to present financial information with credibility and flair.

Course – Online Communication Foundational

Value creation, CEO incentives and remuneration: evidence from integrated reporting adopters

This research project collect evidence on and analysed the current practices of <IR> and Integrated Thinking adopters, specifically, with a primary focus on executive...

Report Financial reporting & compliance Intermediate

Forensic & Valuation Services Library

The FVS Library is a powerful research tool that gives you access to the most comprehensive, up-to-date forensic accounting and valuation information.

Report Fraud Intermediate

Sri Lanka accounting standards: SLAS 36 Provisions, contingent liabilities and contingent assets

Ensuring that appropriate recognition criteria and measurement bases are applied to provisions, contingent liabilities and contingent assets.

Report Professional accounting standards Intermediate

Transactional Accounting and Closing Processes

This video explores the transition from a hard close to a soft close and ultimately a virtual close.

Video Transactional accounting & closing processes Expert