25.12.6
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External Financial Reporting Decisions

Sanoop Kumar V G

This badge indicates competence and understanding in Financial Statements (including balance sheets, income statements, and statements of cash flow) and Measurement & Valuation (including assets, liabilities, equity, and revenue recognition). It also shows an understanding of the similarities and difference between US GAAP and IFRS.

Employers can trust that this badge-holder has the knowledge and ability to successfully complete Section A of the CMA Part 1 exam. This is one of 14 badges HOCK international offers related to studying for the CMA exam.

Skills / Knowledge

  • Statement Comprehension - Balance and Income
  • Statement Comprehension - Cash Flow
  • Statement Comprehension - Equity Changes and Consolidation
  • Integrated Reporting
  • Valuation - Assets and Liabilities
  • International Accounting Standards
  • Revenue and Income Measurement

Issued on

February 7, 2025

Expires on

Does not expire

Earning Criteria

Required

knowledge

Correctly answered 90% of the knowledge review questions.

exam

Scored an 80% or higher on a comprehensive review test.