Theory refresher
Taught by Robert Cook · AI tutor support included
You’ll refresh the key topics for CIMA Core Activity D, which typically represents 7–13% of the exam and may appear as one subtask. You’ll focus on financial reporting, including PPE, depreciation, disposals, assets held for sale, leases and inventory, with guidance on applying IAS 16 and IAS 2.
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In this lesson
- 0:00 Core Activity D Exam Overview
- 1:01 Financial Reporting And PPE
- 5:13 PPE Capitalisation And Depreciation
- 7:40 Leases And Inventory Measurement
- 8:46 Taxable Profit Calculation Method
- 11:47 Tax Depreciation Worked Example
- 15:28 Governance Sustainability And Ethics
- 19:32 Exam Priorities And Summary
About this lesson
You’ll also revise corporate tax calculations, including accounting versus taxable profit, tax depreciation and balancing adjustments, before reviewing governance, sustainability claims and ethical principles. Use the exam-focused summary to prioritise the areas most likely to be tested.
Duration: 20m
Transcript
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