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It comprises sequential modules in (i) financial securities, (ii) financial markets, and then (iii) a role specific selection from fixed income, derivatives, or fund management. The three exams typically take between 18 months and two years to complete. Candidates become full Members and may use the post-nominal "MCSI".
The journal is abstracted and indexed in the Social Sciences Citation Index, ProQuest, Current Contents/Social & Behavioral Sciences, and EBSCO databases. [3] According to the Journal Citation Reports, the journal has a 2022 impact factor of 5.1, ranking it 17 out of 111 journals in the category "Business Finance" (Q1 in Clarivate Analytics).
The Chartered Institute of Management Accountants (CIMA) is the global professional management accounting body, based in the United Kingdom. CIMA offers training and qualification in management accountancy and related subjects. It is focused on accountants working in industry and provides ongoing support and training for members.
A past paper is an examination paper from a previous year or previous years, usually used either for exam practice or for tests such as University of Oxford, [1] [2] University of Cambridge [3] College Collections. Exam candidates find past papers valuable in test preparation.
Management accounting is an applied discipline used in various industries. The specific functions and principles followed can vary based on the industry. Management accounting principles in banking are specialized but do have some common fundamental concepts used whether the industry is manufacturing-based or service-oriented.
The Conceptual Framework defines the elements of financial statements to be: [19] Asset: A present economic resource controlled by the entity as a result of past events which are expected to generate future economic benefits. Liability: A present obligation of the entity to transfer an economic resource as a result of past events.
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In accounting, as part of financial statements analysis, economic value added is an estimate of a firm's economic profit, or the value created in excess of the required return of the company's shareholders. EVA is the net profit less the capital charge ($) for raising the firm's capital.