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CIMA certification is changing yet again. Is it a good thing? I think so.  It shows that CIMA wants to be ahead of the curve - the leader in the management accounting profession. In this article you will discover what is changing, why and when.

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Advanced Variances are part of P2  (Advanced Management Accounting) CIMA syllabus. 

Recently we have released P2 Complete Video Course that covers that topic in more details. 

Currently we have video courses for P1, P2P3, E3 and F3

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As businesses grew, there came a divorce between ownership and management of business. Often the owners of a business, that is the shareholders, appointed professionals to handle the day to day running of the business, that is the “management”, give rising to an “Agency” relationship. The shareholders appoint agents, that is the management team, to run their business. The shareholders require frequent reports on how their business is performing. To have objective and useful reports regarding the efforts of management and its results, financial reporting was devised.

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We've decided to make a big change in our blogging! We will be adding educational video content too!

Structure:

  • We will be providing explanatory videos explaining a specific concept examinable by CIMA (based on your suggestions - btw - if you have any suggestion for the future videos, do share them in the comments section - we're here to help you improve your knowledge).
  • Below the videos, you can find a transcription of each video. 

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I guess you may be wondering - why are you writing such an article at the end of January? Fair question. Statistics show that many people come up with the New Year’s resolutions and by the 3rd week of January, most of them are already forgotten. So I think this is a perfect time for this article.