All Articles

Accounting for Hedges according to CIMA F3

Hedging is all about what we can do to try and remove or reduce the risk, that exposure to that global price movement. In accounting for hedges there are three types of hedges that you need to be aware of. 

NEW CIMA 2019 Syllabus Changes - What, Why and When

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.

Advanced Variance Analysis

Advanced Variances are part of P2 (Advanced Management Accounting) CIMA syllabus and seem to be problematic for most of the students. Here is our video about Mixed and Yield Variances and Planning and Operational Variances.

How to manage your time during an OT exam

How to manage your time during an exam? Which exam technique to employ so you can have the highest possible success? Have a look what CIMA (and me) have to say about time management.

What is behind the Activity-Based Costing

Uncover Activity Based Costing. Learn what it is, where it comes from (hint - absorption costing) and how to calculate it. And all is presented in a manageable 12-minute video!

Analysis of Financial Performance and Position

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.