CMA Part 1
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1. External financial reporting decisions
1.1 Financial statements
1.1.1 Learning outcome
1.1.2 Introduction to external financial reporting
1.1.3 Statement of financial position
1.1.4 Statement of comprehensive income
1.1.5 Statement of changes in equity
1.1.6 Statement of cash flows
1.1.7 Cash flow preparation
1.1.8 Notes to the financial statements
1.1.9 Consolidated financial statements
1.1.10 Integrated reporting
1.2 Financial transactions
2. Planning, budgeting, and forecasting
3. Performance management
4. Cost management
5. Internal control
6. Technology and analytics
1.1.9 Consolidated financial statements
