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Exam Code: CIMAPRA17-BA2-1-ENG Practice exam 2022 by Killexams.com team
Fundamentals of Management Accounting
CIMA resources
Killexams : CIMA resources - BingNews http://www.bing.com:80/news/search?q=CIMA+resources&cc=us&format=RSS Search results Killexams : CIMA resources - BingNews http://www.bing.com:80/news/search?q=CIMA+resources&cc=us&format=RSS https://killexams.com/exam_list/CIMA Killexams : Center for International Media Assistance

The Center for International Media Assistance at the National Endowment for Democracy is a NED initiative that focuses on strengthening the support for free and independent media worldwide. Among other activities, CIMA provides information, builds networks, conducts research, and hosts discussions to highlight the indispensable role independent media play in developing sustainable democracies around the world. Wikipedia*

On the C-SPAN Networks:
The Center for International Media Assistance at the National Endowment for Democracy is a NED initiative that focuses on strengthening the support for free and independent media worldwide. Among other activities, CIMA provides information, builds networks, conducts research, and hosts discussions to highlight the indispensable role independent media play in developing sustainable democracies around the world..

Thu, 04 Aug 2022 05:51:00 -0500 en-us text/html https://www.c-span.org/organization/?58347/Center-International-Media-Assistance
Killexams : CIMA Harps on Digitalisation

Funmi Ogundare

The Chartered Institute of Management Accountants (CIMA), Nigeria, recently celebrated its 100 years anniversary with the launch of a new initiative known as, ‘Future of Finance.’

The initiative is expected to help reshape the accounting profession by digitalizing its activities so as to remain relevant in the future.

The initiative was expected to help transform the role of finance and the finance function.

Speaking at a dinner held in Lagos, to mark the milestone, some members who had contributed to the growth of the body in Nigeria, were recognised.

CIMA President, Mr. Amal Ratnayake, said, “It is a privilege to be CIMAs president during this special year; a year when we respect our great heritage and embrace our future.

“We can reflect at how we have led change over the past 100 years, retained our core values and been purpose driven. We can also feel proud that we have established a global management accounting profession that is fit for the future of finance.”

In his welcome address, the Chairman of CIMA, Nigeria Branch, Mr. Seyi Olanrewaju, said he was elated to be a part of the milestone celebration.

According to him, “The elation stems from a century of unmatched and noticeable contributions to businesses and economies. My utmost point of elation this evening is that we are not here to count empty years of irrelevance, but rather an impactful century of living up to purpose, mission, and engendering remarkable changes in the world of accounting as we have it today.”

He disclosed that the accounting body had released its white paper on re-inventing finance for a digital world to lead the profession forward, saying, “The research findings informed the updated CGMA Competency Framework, the new 2019 CIMA Professional Qualification Syllabus and a digital mindset pack that will deliver finance professionals the resources they need to thrive in the digital age. “

The Associate Director, CIMA Nigeria, Ms Ijeoma Anadozie said, “building on 100 years of heritage and our future of Finance research, we are in an excellent position to support our members and students in Nigeria to move ahead in a rapidly changing digital future.

“Finance professionals who adapt quickly to these changes will remain knowledgeable and employable, capable of contributing to value creation and preservation in their organisations.”

She said CIMAs success was about evolution, embracing change and remaining relevant, adding that the initiative, the ‘Future of Finance’ research was geared towards transforming communities, economies and organisations.

Tue, 02 Aug 2022 12:00:00 -0500 en-US text/html https://www.thisdaylive.com/index.php/2019/12/18/cima-harps-on-digitalisation/
Killexams : Accountants Must Shift Focus To Analytics For Decisions – Ash

How do you see the finance profession evolving over the next decade?

For accounting and finance professionals who embrace and apply new digital finance skills, demand for their talents will rise. The rapid pace of change we have experienced in exact years has clearly showed us that we can no longer rely on traditional accounting and past financial performance to drive long-term business success. We must shift our focus towards analytics, using the data at our disposal to ensure business decisions within our organisations effectively enable innovations, are sustainable and create value for all stakeholders.

Nigeria is no doubt a key market for CIMA. But what do you envisioned your current visit will achieve in relation to the organisation’s future growth plans?

I’m here to show that the Chartered Institute of Management Accountants (CIMA) through the association, is ready to support students, members and partners whatever the future may bring. We are committed to not only help them address today’s challenges, but also help them prepare for a business world led by digital finance.
My visit will hopefully help solidify existing relationships with employers, academics, government and create new ones. In addition, thanks to the valuable insights gained from my visit, I now have a better understanding of the needs of our members, students and partners in Nigeria, which will help finetune our future plans.

Recently, the association embarked on several collaborations and partnerships such as the Chartered Institute of Bankers of Nigeria (CIBN), the Institute of Chartered Accountants of Nigeria (ICAN), Association of National Accountants of Nigeria (ANAN), and universities, among others. How has this move reflected accounting profession?

The Chartered Institute of Management Accountants (CIMA) was formed by bringing together the biggest public and management accounting bodies, that is, AICPA and CIMA, to form the largest accounting and finance body in the world. The spirit of collaboration is in our DNA and we have a track record of doing just that.
We are delighted to have been partnering with renowned organisations such as CIBN, ICAN, and ANAN – we can be proud of what we’ve achieved together. They have enabled us to help develop highly skilled finance and accounting professionals who can guide and lead their organisations, and in turn national economies, towards sustainable success. We fully intend to further develop our partnerships with these organisations in years to come.

You chose ‘Dare Together’ as a platform to transform CIMA and take it to the next level when you came on board as the president. How relevant will you say is the platform when viewed against massive disruptions by COVID-19, war in Ukraine, environmental and governance issues?

As we continue to face global uncertainty and disruption, I believe that my “Dare Together” platform is even more relevant than at the beginning of my presidential year.
What we have learned in the past two and a half years is that the future belongs to those who work with, not against, each other and, in the process, learn from one another. That is what I mean by daring together.
We must now use our varied experiences to enhance the value our profession provides, support economic recovery and use our wisdom and expertise to tackle other emerging issues facing society such as climate change.

No doubt the emerging digital skills gaps, particularly artificial intelligence, robotic process automation, and so on, informed update of your syllabus in 2019 Has this been helpful to prepare forward-thinking accounting professionals?

The professional qualification brings together management accounting, financial accounting and business skills, giving all our students and future members the practical skills employers need. Once qualified, they will be able to work in a wide range of roles in both the private and public sectors, from finance and IT to business consultancy and senior management positions.

The changes we have made reflect the advances in the world of modern finance and business, and continue to meet the employability needs of both business and people. While we have kept the main structure, number, forma and length of our exams, we have added new key areas such as technology, business models, integrated reporting, and cyber-security to our core accounting, finance, and business topics.

In addition the updates to the Professional Qualification syllabus, we developed and launched exam blueprints– a first for the management accounting sector. The exam blueprints make our expectations clear and articulate what students will be assessed on in our exams, ensuring that they acquire the skills they need for a successful career in business.

We also made changes to our CGMA Competency Framework, first launched in 2015. We use it to clearly outline the skills and abilities that employers from a range of different industries and sectors told us are essential for their finance teams to have. It now adds and incorporates the new area of digital skills to the four core existing knowledge areas of technical, business, leadership and people skills.

Apart from the finance professionals, what other category of professionals can benefit from the learning resources offered by your organisation?

Understanding accounting and finance is a core competency of working in and running any organisation, be that commercial, public service or not-for-profit.

Whilst we are best known for our Professional Qualification and the CGMA designation, we provide a wide range of learning and development opportunities that business leaders, managers and entrepreneurs will find valuable.
These range from podcasts, webcasts, conferences to learning modules and certificate programmes on courses such financial forecasting through to utilising Microsoft XL. In fact, we have created something we call the CGMA store to allow anybody who is interested in our content, not just our members and CIMA students, to access our portfolio of learning.

Both CIMA and your good self have solid pedigrees. Can you talk briefly about yourself and CIMA?

As President of The Chartered Institute of Management Accountants (CIMA) and Chair of the Association of International Certified Professional Accountants (the Association), representing CIMA and the American Institute of CPAs (AICPA), I’m honoured to belong to and lead an organisation founded on the four pillars of learning, ethics, trust and professionalism.

Together, AICPA & CIMA have over 200 years’ combined experience of educating and supporting accounting and finance professionals. It’s a legacy we carry proudly today and will continue to do so in the future.

The Association serves a broad and diverse profession. Our 689,000 members, students and engaged professionals in 196 countries and territories are employed by around 164,000 firms.

I know that without my CGMA designation, I wouldn’t be where I am today. It has opened doors that would not otherwise have been opened. I have worked in many sectors – industrial manufacturing, financial services, energy, media and property and run businesses as CFO, COO and CEO with interests in over 40 countries.

My CGMA designation and membership of the profession have served me well over the past 40 years. As they will serve our students and members throughout their careers, opening a world full of opportunities and enabling to taker varied career paths in organisations around the world. It’s not just about the letters and membership, it’s about the skills they will gain and the ongoing learning journey that they will have committed to by deciding to become a management accountant.

Tell us more about CIMA in Nigeria.
We are working hard across the world to bring our global community together, help grow key markets, raise employability of CIMA students and members and build recognition of the CGMA designation. This is reflected in our activities in Nigeria.

In fact, in the last couple of years, we’ve experienced exponential growth in Nigeria and we hope to continue on this path.

Thu, 07 Jul 2022 17:43:00 -0500 en-US text/html https://leadership.ng/accountants-must-shift-focus-to-analytics-for-decisions-ash/
Killexams : Cayman Islands Fintech Funds: Rise, Regulations and Preferred Structures No result found, try new keyword!All Regulated Mutual Funds are required to: Submit to CIMA a current copy of the fund offering document. The offering document must describe the equity interests offered to investors in all ... Mon, 18 Jul 2022 03:19:00 -0500 text/html https://www.law.com/legalnewswire/news.php?id=3021141 Killexams : YMCA hosts health fair for LatinX community

Press release from YMCA of Western North Carolina:

ASHEVILLE, NC, August 3, 2022 – For many in our region getting access to their healthcare and community information can be challenging.  The YMCA of Western North Carolina is partnering with area organization to host a resource fair being many much needed resources all in one place – at the Reuter Family YMCA in South Asheville.

The YMCA has been hosting this event for several years with the Mexican Consulate to provide an alternative to accessing records without driving to Raleigh. This service is only available for those who made appointments in advance. To make the partnership a complete resource, additional area organizations were added to offer health screenings like blood pressure, glucose and A1c, plus vaccines, diabetes risk tests, job opportunities and additional resources to all be onsite and available this week free of charge – no appointments necessary.

Free Community Health and Resource Fair
Reuter Family YMCA
3 Town Square Blvd., Asheville
August 2-4 from 8:30 a.m.-4:30 p.m.

Area partners include the State of North Carolina, Buncombe County Health and Human Services, Buncombe Partnership for Children, Blue Ridge Health, CiMA, Council on Aging, UNETE, Centro Unido Latino Americano, Hola Carolina, True Ridge, AmeriHealth Caritas, Western Carolina Medical Society, Our Voice, El Centro, Buncombe County Sheriff’s Office, Healthier Together, Que Pasa, Western Woman’s Business Center, HelpMate, Friday Staffing Services, JM Pro TV and Green Built Alliance.

For more information on making an appointment with the Mexican Consulate, visit their website: https://consulmex.sre.gob.mx/raleigh/index.php

Wed, 03 Aug 2022 05:46:00 -0500 Community Bulletin en-US text/html https://mountainx.com/blogwire/ymca-hosts-health-fair-for-latinx-community/
Killexams : More companies obtaining ESG assurance, according to global survey

The percentage of companies worldwide providing assurance on ESG information continues to rise, according to the latest round of data, but the United States and the United Kingdom continue to lag behind when it comes to having auditors provide ESG assurance.

The percentage of companies that had ESG assurance provided on their reporting rose to 58% in 2020 from 51% the previous year, according to The State of Play in Reporting and Assurance of Sustainability Information. The International Federation of Accountants (IFAC) and AICPA & CIMA co-authored the report.

The percentage of worldwide ESG assurance engagements conducted by audit firms and their affiliates went down slightly from 2019 to 2020, from 63% to 61%. The numbers rose in the United States but only from 11.1% to 16.2%. In the U.K., the percentage went from 53.5% to 42.3%.

IFAC and AICPA & CIMA advocate companies opting to have their statutory auditor also perform ESG assurance engagements, and the survey found that 71% of companies using audit firms for ESG assurance are doing just that.

"The role of finance and accounting professionals is to instill trust in information," said Ami Beers, CPA, CGMA, senior director–Assurance & Advisory Innovation at the AICPA. "As it relates to ESG, we know that professional qualified and licensed accountants are well positioned to meet marketplace demands. As companies begin their ESG reporting journey, they need to establish processes and controls to collect data in order to measure that data against established standards and use the information for internal decision-making and reporting to external parties. In their public interest role, auditors maintain independence, integrity, and objectivity, and they have the necessary skills to provide the assurance on ESG information, similar to financial information, that builds confidence and trust."

Ninety-two percent of the 1,400 companies surveyed reported some ESG information in 2020, compared with 91% the previous year.

The study highlighted some findings related to what specific ESG information companies are providing, where they're providing it, and when they're providing it.

  • What: Eighty-nine percent of companies reporting ESG data in 2020 provided at least some information in each of four identified areas — greenhouse gases (GHG), other environmental, social, and governance. However, just 43% provided assurance in all four areas. GHG was the one constant, with 92% of companies reporting on it, and 95% of those providing assurance.
  • Where: Seventy-six percent of companies included assurance reports in their annual reports, while 19% provided them on a company website. The United States, U.K., and Canada were outliers, collectively including assurance in annual reports less than 40% of the time while posting on company websites about half the time. Those numbers may speak to the more informal nature of some assurance engagements in those regions.
  • When: Among the 733 companies that had both their financial audit and ESG assurance reports/signatures examined, 54 days was the worldwide average time between those issuances. The average time varies widely by country — ranging from two days in Italy to 110 days in the United States — in part because of different requirements for statutory versus voluntary disclosures by location.

— To comment on this article or to suggest an idea for another article, contact Bryan Strickland at Bryan.Strickland@aicpa-cima.com.


AICPA assurance brochure

Journal of Accountancy podcast episode with Ami Beers, "5 Trends Driving the Importance of Understanding ESG"

Wed, 03 Aug 2022 16:48:00 -0500 text/html https://www.journalofaccountancy.com/news/2022/aug/more-companies-obtaining-esg-assurance-according-global-survey.html
Killexams : AICPA & CIMA comment on ISSB drafts of sustainability disclosures

The Association of International Certified Professional Accountants, representing AICPA & CIMA, Tuesday showed support in comment letters for a pair of exposure drafts developed by the International Sustainability Standards Board (ISSB): IFRS S1: General Requirements for Disclosure of Sustainability-Related Financial Information and IFRS S2: Climate-Related Disclosures.

The IFRS Foundation announced the formation of the ISSB in November 2021 to take on the development of global standards for disclosing sustainability information.

The two draft standards were the first from the ISSB.

The comment letter on IFRS S1 and IFRS S2 applauds the ISSB's objectives and calls the exposure drafts "consistent with how preparers already organize financial statement information."

While generally praising both drafts, AICPA & CIMA provided feedback and suggestions on each.

Highlights of the comments on IFRS S1

Scope: AICPA & CIMA commented that sustainability standards should be demanding yet achievable, stating: "We support the scope of the standards being akin to the entity targeted for financial statement disclosures by the IASB or jurisdictional equivalents. … We believe this will enable a more comprehensive understanding of the enterprise value of the reporting entity, as well as enabling connectivity between sustainability and traditional financial information." The letter lauded the draft for taking value-chain reporting into account.

Materiality: The letter acknowledged that IFRS S1 defines material information in alignment with financial reporting standards but noted there may be a need for more specific information on how materiality of sustainability information is to be dealt with to guard against obscuring the usefulness of the disclosures.

Definitions: The letter asked the ISSB to consider, along with its definition of "enterprise value," including "a non-exhaustive list of indicative risks and opportunities that a preparer may wish to include" as well as more guidance about what "significant" means to better inform what should be reported. The letter also expressed concerns with the ability of companies to quantify future impacts in a way that would be auditable and suggested that the ISSB consider developing further guidance on the timelines and information for disclosure.

Risk management: The letter noted that it is crucial that organizations have sound risk management procedures in place to monitor, assess, and act on any risks as they arise because of the difficulties and encouraged the ISSB to consider promoting the use of the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework or a similar framework to guide companies on how to report risk. COSO is a joint initiative of private-sector organizations, including the AICPA, that develops thought leadership to enhance internal control, risk management, governance, and fraud deterrence. The letter also mentioned the CGMA Business Model Framework as a possible tool for identifying risks and opportunities.

Global standard setting: The letter expressed AICPA & CIMA's support of the alignment with existing frameworks, such as the recommendations from the Task Force on Climate-Related Financial Disclosures (TCFD), to create a global sustainability standard that will enable production of "consistent, comparable, reliable and therefore decision-useful information" and recommended that the concept of planetary boundaries help frame the structure of sustainability disclosures.

Assurance and audit: The letter advocated for sustainability assurance provided by audit firms as a means of enhancing the reliability of sustainability disclosures.

Connected reporting: The letter said it is imperative that the ISSB adopt a "robust" reporting framework that connects traditional financial disclosures and sustainability-related financial disclosures, mentioning the International Integrated Reporting Framework as a viable option.

The role of management accountancy in sustainability reporting: The letter advocated for the role that management accountants can play by using their unique skills and competencies in organizing and disseminating sustainability information and making the business case for companies to act on the information.

Highlights of the comments on IFRS S2

After welcoming the ISSB's and the IFRS Foundation's work developing the climate-related disclosure exposure draft, the letter commented on six of the remaining 16 questions posed in the request for comment.

Identification of climate-related risks and opportunities: As in the comments on IFRS S1, AICPA & CIMA asked the ISSB to consider going further in defining differences between the terms "significant" and "material" as they pertain to reporting short-, medium-, and long-term risks (time frames, the letter said, for which preparers could also benefit from more clarity).

Current and anticipated effects: The letter suggested a three-year global trial period for the reporting of the impact of future events to enable organizations to develop best practices in adhering to this standard.

Risk management: As in the comments on IFRS S1, AICPA & CIMA asked that the ISSB consider using the COSO framework.

Cross-industry metric categories and greenhouse gas emissions: The letter noted the challenge companies presently face when reporting indirect emissions from their value chains, supporting exemptions in appropriate situations and recognition of good-faith efforts to comply with sustainability standards.

Global baseline: The letter stressed the importance of global standards for reporting climate information and expressed concerns about the possibility of the ISSB and the European Financial Reporting Advisory Group (EFRAG) creating competing standards: "It is important that a global sustainability taxonomy is consistent across jurisdictions."

Other comments: While acknowledging the building-blocks approach to creating sustainability reporting standards, the letter warned that "in the short term it may promote siloed sustainability thinking" in a world facing "a three-fold crisis of a climate emergency, dramatic nature loss, and rising social inequality" and emphasized the importance of the alternative systems thinking approach to this initiative.

— To comment on this article or to suggest an idea for another article, contact Bryan Strickland at Bryan.Strickland@aicpa-cima.com.

Wed, 27 Jul 2022 10:15:00 -0500 text/html https://www.journalofaccountancy.com/news/2022/jul/aicpa-cima-comment-issb-drafts-sustainability-disclosures.html
Killexams : WeForGood, IHS Nigeria boost youth enterprises with $250,000 grant

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Tue, 02 Aug 2022 02:39:00 -0500 en-US text/html https://www.vanguardngr.com/2022/08/weforgood-ihs-nigeria-boost-youth-enterprises-with-250000-grant/
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