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CMA 2020 Changes





   CMA Exam Changes in 2020

 

Part 1: Financial Planning, Performance, and Analytics



External Financial Reporting Decisions  – 15%

Planning, Budgeting, and Forecasting    – 20%

Performance Management                     – 20%

Cost Management                                  – 15%

Internal Controls                                     - 15%

Technology and Analytics                      – 15%





Part 2: Strategic Financial Management


  Financial Statement Analysis -  20%

Corporate Finance                 -  20%

Decision Analysis                   -  25%

Risk Management                 -   10%

Investment Decisions            -  10%

Professional Ethics               -   15%






  



CMA Exam in 2019


  Part 1: Financial Planning, Performance, and Analytics

External Financial Reporting Decisions  – 15%
Planning, Budgeting, and Forecasting    – 30%
Performance Management                     – 20%
Cost Management                                  – 20%
Internal Controls                                     – 15%


Part 2: Strategic Financial Management












  Financial Statement Analysis                                      - 25%


Corporate Finance                                                      - 25%


Decision Analysis and Risk Management                  - 25%


Investment Decisions                                                 -  20%


Professional Ethics                                                     -  5%








Topics added/changed in CMA Part 1 Sections A-C


Section A: Added Integrated Reporting
Section A: Terminology change of noncollectable accounts to credit losses
Section A: Added depreciation for tax purposes
Section A: Updated leases for new accounting standards 

Topics deleted in CMA Part 1 Sections A-C


Section A: Deleted off-balance sheet financing
Section B: Deleted best practices for budgeting

Topics deleted in CMA Part 2 Section A-B


Section A: Deleted EBITDA ratios
Section A: Deleted off-balance sheet financing
Section B: Deleted bankruptcy
Section B: Deleted tax implications of transfer pricing




كاتب الموضوع

أحمد عبد الرحمن الحاج

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