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CMA Part 1
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1. External financial reporting decisions
1.1 Financial statements
1.2 Financial transactions
1.2.1 Accounts receivable
1.2.2 Inventory
1.2.3 Investments
1.2.4 Property, plant, and equipment
1.2.5 Intangible assets
1.2.6 Reclassification of short-term debt to be financed
1.2.7 Warranty
1.2.8 Income taxes
1.2.9 Leases
1.2.10 Equity transactions
1.2.11 Income statement
1.2.12 US GAAP versus IFRS
2. Planning, budgeting, and forecasting
3. Performance management
4. Cost management
5. Internal control
6. Technology and analytics
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1.2.11 Income statement