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Financial accounting & reporting

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Based on the CGMA Competency Framework, these resources allow you to focus on technical, business, people, leadership, and digital skills. All areas are underpinned by the need for ethics, integrity and professionalism. Log in and start learning today.

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Value creation, CEO incentives and remuneration: evidence from integrated reporting adopters

This research project collect evidence on and analysed the current practices of <IR> and Integrated Thinking adopters, specifically, with a primary focus on executive...

Report Financial reporting & compliance Intermediate

Forensic & Valuation Services Library

The FVS Library is a powerful research tool that gives you access to the most comprehensive, up-to-date forensic accounting and valuation information.

Report Fraud Intermediate

Sri Lanka accounting standards: SLAS 36 Provisions, contingent liabilities and contingent assets

Ensuring that appropriate recognition criteria and measurement bases are applied to provisions, contingent liabilities and contingent assets.

Report Professional accounting standards Intermediate

Transactional Accounting and Closing Processes

This video explores the transition from a hard close to a soft close and ultimately a virtual close.

Video Transactional accounting & closing processes Expert

Closing Process Best Practices

This article explores closing cycle best practices with a focus on transitioning to a soft close.

Article Transactional accounting & closing processes Foundational

Executive remuneration

An overview of the new governance framework for directors' remuneration introduced by the Department for Business, Innovation and Skills (BIS) in the UK.

Report Financial reporting & compliance Advanced

Executive remuneration and sustainability

This paper offers principles that should underpin remuneration schemes.

Report Driving performance Expert

Complexity, relevance and clarity of corporate reporting: views of CIMA FTSE350 directors

CIMA's contribution to the Financial Reporting Council (FRC) project on the complexity and relevance of current corporate reporting requirements.

Report Financial reporting & compliance Advanced

Complexity, relevance and clarity of corporate reporting

This report summarises the views of CIMA members who are directors of FTSE350 companies.

Report Professional accounting standards Advanced

Financial reporting supply chain

This executive report gives finance directors a snapshot of their peers' opinions on moving financial reporting forward.

Report Financial reporting & compliance Advanced

Accounting for ethical, social, environmental and economic issues

Measurement and reporting of sustainability performance and its integration into the strategic management of an organisation.

Report Performance management Advanced

Business transparency in a post-Enron world

This briefing explores arguments for improved corporate transparency and disclosure, and methods and processes available.

Report Financial reporting & compliance Advanced