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Understanding function and technical aspects of Apply relevant financial reporting standards and corporate governance, ethical and tax principles

The following will be discussed in CIMA P1 exam dumps:

• Apply the principles of corporate governance and ethics
• Apply relevant IFRS in a given context, to facilitate the preparation of financial statements
• Identify the impact of tax regulation on transactions, decisions and profits

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Understanding function and technical aspects of Distinguish Between The Different Rationales For Costing

The following will be discussed in CIMA P1 exam dumps:

• Make decisions regarding activities (e.g.) purchase materials required for production
• Explain costing information to operational and senior management using appropriate formats and media
• Evaluate the activities (e.g.) evaluate whether more/less materials were used per unit in comparison to the original plan
• Identify the cost information required for digital cost objects
• Plan the activities (e.g.) plan number of units to produce this year
• Compare different costing methods and systems to determine the most suitable for use by the organisation for different purposes
• Apply different costing methods to produce costing information suitable for managers' needs
• Control the activities (e.g.) control amount of materials being used for production
• Use appropriate technologies to gather data for costing purposes, from digital and other sources.

Reference: https://www.cimaglobal.com/Qualifications/Professional-Qualification/Operational-level/

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