External Financial Reporting Decisions
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
Earning Criteria
Required
Correctly answered 90% of the knowledge review questions.
Scored an 80% or higher on a comprehensive review test.