CMA Part 1 Topic Area [A]




External Financial Reporting Decisions

Making up 15% of the exam material, you will be tested on Financial Statements, and Recognition, Measurement, Valuation, and Disclosure.

Part 1, Financial Planning, Performance, and Analytics, tests whether you have the knowledge and skill to perform the accounting-related CMA job duties at a high level.

You will be required to understand how Financial Statements and Recognition, Measurement, Valuation, and Disclosure relate to one another. This should be reasonably straightforward, especially if you have any accounting experience.

Topics Tested:

  • Financial Statements
  • Recognition, Measurement, Valuation and Disclosure

GAAP-IFRS Difference

One of the key topic of this part is the major differences in reported financial results when using GAAP vs. IFRS and the impact on analysis. Our Course has a dedicated section on this topic to ensure you are confident in this aspect.


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