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Exam Code: CIMAPRA17-BA3-1-ENG Practice test 2022 by Killexams.com team
BA3 - Fundamentals of Financial Accounting
CIMA Fundamentals resources
Killexams : CIMA Fundamentals resources - BingNews https://killexams.com/pass4sure/exam-detail/CIMAPRA17-BA3-1-ENG Search results Killexams : CIMA Fundamentals resources - BingNews https://killexams.com/pass4sure/exam-detail/CIMAPRA17-BA3-1-ENG https://killexams.com/exam_list/CIMA Killexams : AICPA & CIMA Launch ESG Fundamentals Certificate

NEW YORK--()--AICPA & CIMA, which together form the Association of International Certified Professional Accountants, are offering a new certificate that provides foundational knowledge on critical Topics related to environmental, social and governance (ESG) reporting and assurance. The growing demand for ESG data – driven by investors, lenders, customers and, increasingly, policymakers – makes this a high priority category for skills development within the accounting profession.

The Fundamentals of ESG Certificate is available globally and is appropriate for CPAs, management accountants such as CGMAs, and finance professionals looking to obtain a baseline knowledge of ESG topics. The 9-hour course offers a grounding in the fundamental concepts of and latest developments within the ESG field. Upon completion, certificate holders can display a digital badge in their online profiles.

“When we talk about preparing the accounting profession for tomorrow, ESG is a core component,” said Susan S. Coffey, CPA, CGMA, AICPA & CIMA’s CEO of public accounting. “Business reporting and the underlying concepts of enterprise value are evolving rapidly, and no group is more essential to instilling trust and integrity into that process than accountants. Our obligation as a profession is to make sure we develop the necessary skills and expertise to lead the integration of ESG into the organization and deliver on high-quality reporting and assurance of ESG information.”

AICPA & CIMA are developing a detailed learning roadmap for ESG. As the first step on that journey, the Fundamentals of ESG Certificate program will provide course takers with the ability to:

  • Identify the key aspects in each area of Environment, Social and Governance
  • Recognize the expectations of investors and the impact on business
  • Assess the responsibility of businesses for key ESG issues
  • Recognize the business case for implementing sustainable practices
  • Identify the role of the accounting and auditing profession in sustainability
  • Recognize the current sustainability reporting frameworks and reporting requirements

Pricing and further details of the program are available on the certificate home page. For an array of other resources on sustainability and ESG, please visit aicpa.org/esg.

About the Association of International Certified Professional Accountants, and AICPA & CIMA

The Association of International Certified Professional Accountants (the Association), representing AICPA & CIMA, advances the global accounting and finance profession through its work on behalf of 689,000 AICPA and CIMA members, students and engaged professionals in 196 countries and territories. Together, we are the worldwide leader on public and management accounting issues through advocacy, support for the CPA license and specialized credentials, professional education and thought leadership. We build trust by empowering our members and engaged professionals with the knowledge and opportunities to be leaders in broadening prosperity for a more inclusive, sustainable and resilient future.

The American Institute of CPAs (AICPA), the world’s largest member association representing the CPA profession, sets ethical standards for its members and U.S. auditing standards for private companies, not-for-profit organizations, and federal, state and local governments. It also develops and grades the Uniform CPA Examination and builds the pipeline of future talent for the public accounting profession.

The Chartered Institute of Management Accountants (CIMA) is the world’s leading and largest professional body of management accountants. CIMA works closely with employers and sponsors leading-edge research, constantly updating its professional qualification and professional experience requirements to ensure it remains the employer’s choice when recruiting financially trained business leaders.

Wed, 09 Nov 2022 23:35:00 -0600 en text/html https://www.businesswire.com/news/home/20221110005516/en/AICPA-CIMA-Launch-ESG-Fundamentals-Certificate
Killexams : Yahoo Finance

Program Offers First Step in Learning Journey for High-Growth Area of Business Reporting and Assurance

NEW YORK, November 10, 2022--(BUSINESS WIRE)--AICPA & CIMA, which together form the Association of International Certified Professional Accountants, are offering a new certificate that provides foundational knowledge on critical Topics related to environmental, social and governance (ESG) reporting and assurance. The growing demand for ESG data – driven by investors, lenders, customers and, increasingly, policymakers – makes this a high priority category for skills development within the accounting profession.

The Fundamentals of ESG Certificate is available globally and is appropriate for CPAs, management accountants such as CGMAs, and finance professionals looking to obtain a baseline knowledge of ESG topics. The 9-hour course offers a grounding in the fundamental concepts of and latest developments within the ESG field. Upon completion, certificate holders can display a digital badge in their online profiles.

"When we talk about preparing the accounting profession for tomorrow, ESG is a core component," said Susan S. Coffey, CPA, CGMA, AICPA & CIMA’s CEO of public accounting. "Business reporting and the underlying concepts of enterprise value are evolving rapidly, and no group is more essential to instilling trust and integrity into that process than accountants. Our obligation as a profession is to make sure we develop the necessary skills and expertise to lead the integration of ESG into the organization and deliver on high-quality reporting and assurance of ESG information."

AICPA & CIMA are developing a detailed learning roadmap for ESG. As the first step on that journey, the Fundamentals of ESG Certificate program will provide course takers with the ability to:

  • Identify the key aspects in each area of Environment, Social and Governance

  • Recognize the expectations of investors and the impact on business

  • Assess the responsibility of businesses for key ESG issues

  • Recognize the business case for implementing sustainable practices

  • Identify the role of the accounting and auditing profession in sustainability

  • Recognize the current sustainability reporting frameworks and reporting requirements

Pricing and further details of the program are available on the certificate home page. For an array of other resources on sustainability and ESG, please visit aicpa.org/esg.

About the Association of International Certified Professional Accountants, and AICPA & CIMA

The Association of International Certified Professional Accountants (the Association), representing AICPA & CIMA, advances the global accounting and finance profession through its work on behalf of 689,000 AICPA and CIMA members, students and engaged professionals in 196 countries and territories. Together, we are the worldwide leader on public and management accounting issues through advocacy, support for the CPA license and specialized credentials, professional education and thought leadership. We build trust by empowering our members and engaged professionals with the knowledge and opportunities to be leaders in broadening prosperity for a more inclusive, sustainable and resilient future.

The American Institute of CPAs (AICPA), the world’s largest member association representing the CPA profession, sets ethical standards for its members and U.S. auditing standards for private companies, not-for-profit organizations, and federal, state and local governments. It also develops and grades the Uniform CPA Examination and builds the pipeline of future talent for the public accounting profession.

The Chartered Institute of Management Accountants (CIMA) is the world’s leading and largest professional body of management accountants. CIMA works closely with employers and sponsors leading-edge research, constantly updating its professional qualification and professional experience requirements to ensure it remains the employer’s choice when recruiting financially trained business leaders.

View source version on businesswire.com: https://www.businesswire.com/news/home/20221110005516/en/

Contacts

Jeff May
212.596.6122
jeffrey.may@aicpa-cima.com

Wed, 09 Nov 2022 22:12:00 -0600 en-NZ text/html https://nz.finance.yahoo.com/news/aicpa-cima-launch-esg-fundamentals-121100505.html
Killexams : AICPA & CIMA offer ESG certificate program

The Association of International Certified Professional Accountants, representing the American Institute of CPAs and the Chartered Institute of Management Accountants, rolled out an environmental, social and governance training program for accountants Thursday.

The Fundamentals of ESG Certificate is available worldwide and is aimed at CPAs, management accountants such as CGMAs, and finance professionals who want to acquire a baseline knowledge of ESG topics. The nine-hour course covers the fundamental concepts of the ESG field and latest developments. Once they complete the training, certificate holders can display a digital badge in their online profiles. 

The introduction of the ESG certificate program comes as the United Nations is holding its COP27 climate change conference in Egypt, where delegates are meeting to discuss ways to keep the planet from warming as the frequency of natural disasters such as hurricanes, tornadoes, wildfires and droughts seems to be accelerating along with rising temperatures and sea levels. Accountants have been drawn into the sustainability effort through the increasing popularity of ESG investment funds, and growing demands for companies to account for their efforts at reducing emissions and using more renewable energy. 

"When we talk about preparing the accounting profession for tomorrow, ESG is a core component," said Susan S. Coffey, AICPA & CIMA's CEO of public accounting, in a news release. "Business reporting and the underlying concepts of enterprise value are evolving rapidly, and no group is more essential to instilling trust and integrity into that process than accountants. Our obligation as a profession is to make sure we develop the necessary skills and expertise to lead the integration of ESG into the organization and deliver on high-quality reporting and assurance of ESG information."  

AICPA & CIMA are planning further training on ESG. For a start, the Fundamentals of ESG Certificate program will provide course takers with the ability to identify key aspects of ESG; recognize the expectations of investors and the impact on business; assess the responsibility of businesses for key ESG issues; recognize the business case for implementing sustainable practices; identify the role of the accounting and auditing profession in sustainability; and recognize the current sustainability reporting frameworks and reporting requirements.

Thu, 10 Nov 2022 03:44:00 -0600 en text/html https://www.accountingtoday.com/news/aicpa-cima-offer-esg-certificate-program
Killexams : Is Iluka Resources Limited's (ASX:ILU) latest Stock Performance Tethered To Its Strong Fundamentals?

Iluka Resources' (ASX:ILU) stock is up by a considerable 18% over the past month. Given that the market rewards strong financials in the long-term, we wonder if that is the case in this instance. Specifically, we decided to study Iluka Resources' ROE in this article.

Return on Equity or ROE is a test of how effectively a company is growing its value and managing investors’ money. Put another way, it reveals the company's success at turning shareholder investments into profits.

View our latest analysis for Iluka Resources

How Do You Calculate Return On Equity?

The formula for return on equity is:

Return on Equity = Net Profit (from continuing operations) ÷ Shareholders' Equity

So, based on the above formula, the ROE for Iluka Resources is:

26% = AU$501m ÷ AU$1.9b (Based on the trailing twelve months to June 2022).

The 'return' is the amount earned after tax over the last twelve months. That means that for every A$1 worth of shareholders' equity, the company generated A$0.26 in profit.

Why Is ROE Important For Earnings Growth?

Thus far, we have learned that ROE measures how efficiently a company is generating its profits. Based on how much of its profits the company chooses to reinvest or "retain", we are then able to evaluate a company's future ability to generate profits. Assuming everything else remains unchanged, the higher the ROE and profit retention, the higher the growth rate of a company compared to companies that don't necessarily bear these characteristics.

Iluka Resources' Earnings Growth And 26% ROE

Firstly, we acknowledge that Iluka Resources has a significantly high ROE. Secondly, even when compared to the industry average of 16% the company's ROE is quite impressive. Under the circumstances, Iluka Resources' considerable five year net income growth of 37% was to be expected.

We then performed a comparison between Iluka Resources' net income growth with the industry, which revealed that the company's growth is similar to the average industry growth of 33% in the same period.

past-earnings-growth

Earnings growth is an important metric to consider when valuing a stock. The investor should try to establish if the expected growth or decline in earnings, whichever the case may be, is priced in. Doing so will help them establish if the stock's future looks promising or ominous. If you're wondering about Iluka Resources''s valuation, check out this gauge of its price-to-earnings ratio, as compared to its industry.

Is Iluka Resources Making Efficient Use Of Its Profits?

Iluka Resources' three-year median payout ratio is a pretty moderate 29%, meaning the company retains 71% of its income. This suggests that its dividend is well covered, and given the high growth we discussed above, it looks like Iluka Resources is reinvesting its earnings efficiently.

Additionally, Iluka Resources has paid dividends over a period of at least ten years which means that the company is pretty serious about sharing its profits with shareholders. Our latest analyst data shows that the future payout ratio of the company is expected to rise to 40% over the next three years. Consequently, the higher expected payout ratio explains the decline in the company's expected ROE (to 16%) over the same period.

Summary

Overall, we are quite pleased with Iluka Resources' performance. In particular, it's great to see that the company is investing heavily into its business and along with a high rate of return, that has resulted in a sizeable growth in its earnings. Having said that, on studying current analyst estimates, we were concerned to see that while the company has grown its earnings in the past, analysts expect its earnings to shrink in the future. Are these analysts expectations based on the broad expectations for the industry, or on the company's fundamentals? Click here to be taken to our analyst's forecasts page for the company.

Have feedback on this article? Concerned about the content? Get in touch with us directly. Alternatively, email editorial-team (at) simplywallst.com.

This article by Simply Wall St is general in nature. We provide commentary based on historical data and analyst forecasts only using an unbiased methodology and our articles are not intended to be financial advice. It does not constitute a recommendation to buy or sell any stock, and does not take account of your objectives, or your financial situation. We aim to bring you long-term focused analysis driven by fundamental data. Note that our analysis may not factor in the latest price-sensitive company announcements or qualitative material. Simply Wall St has no position in any stocks mentioned.

Join A Paid User Research Session
You’ll receive a US$30 Amazon Gift card for 1 hour of your time while helping us build better investing tools for the individual investors like yourself. Sign up here

Sat, 03 Dec 2022 09:52:00 -0600 en-US text/html https://finance.yahoo.com/news/iluka-resources-limiteds-asx-ilu-232956493.html
Killexams : Will Weakness in Coronado Global Resources Inc.'s (ASX:CRN) Stock Prove Temporary Given Strong Fundamentals?

Coronado Global Resources (ASX:CRN) has had a rough month with its share price down 7.5%. However, stock prices are usually driven by a company’s financial performance over the long term, which in this case looks quite promising. Specifically, we decided to study Coronado Global Resources' ROE in this article.

Return on equity or ROE is a key measure used to assess how efficiently a company's management is utilizing the company's capital. Put another way, it reveals the company's success at turning shareholder investments into profits.

Check out our latest analysis for Coronado Global Resources

How Is ROE Calculated?

The formula for return on equity is:

Return on Equity = Net Profit (from continuing operations) ÷ Shareholders' Equity

So, based on the above formula, the ROE for Coronado Global Resources is:

74% = US$916m ÷ US$1.2b (Based on the trailing twelve months to September 2022).

The 'return' is the amount earned after tax over the last twelve months. So, this means that for every A$1 of its shareholder's investments, the company generates a profit of A$0.74.

What Has ROE Got To Do With Earnings Growth?

We have already established that ROE serves as an efficient profit-generating gauge for a company's future earnings. Based on how much of its profits the company chooses to reinvest or "retain", we are then able to evaluate a company's future ability to generate profits. Generally speaking, other things being equal, firms with a high return on equity and profit retention, have a higher growth rate than firms that don’t share these attributes.

Coronado Global Resources' Earnings Growth And 74% ROE

To begin with, Coronado Global Resources has a pretty high ROE which is interesting. Secondly, even when compared to the industry average of 16% the company's ROE is quite impressive. As a result, Coronado Global Resources' exceptional 24% net income growth seen over the past five years, doesn't come as a surprise.

Next, on comparing with the industry net income growth, we found that Coronado Global Resources' reported growth was lower than the industry growth of 33% in the same period, which is not something we like to see.

past-earnings-growth

Earnings growth is an important metric to consider when valuing a stock. What investors need to determine next is if the expected earnings growth, or the lack of it, is already built into the share price. This then helps them determine if the stock is placed for a bright or bleak future. If you're wondering about Coronado Global Resources''s valuation, check out this gauge of its price-to-earnings ratio, as compared to its industry.

Is Coronado Global Resources Using Its Retained Earnings Effectively?

Coronado Global Resources has a really low three-year median payout ratio of 3.4%, meaning that it has the remaining 97% left over to reinvest into its business. This suggests that the management is reinvesting most of the profits to grow the business as evidenced by the growth seen by the company.

Moreover, Coronado Global Resources is determined to keep sharing its profits with shareholders which we infer from its long history of four years of paying a dividend. Our latest analyst data shows that the future payout ratio of the company is expected to rise to 122% over the next three years. Accordingly, the expected increase in the payout ratio explains the expected decline in the company's ROE to 28%, over the same period.

Summary

In total, we are pretty happy with Coronado Global Resources' performance. In particular, it's great to see that the company is investing heavily into its business and along with a high rate of return, that has resulted in a respectable growth in its earnings. Having said that, on studying current analyst estimates, we were concerned to see that while the company has grown its earnings in the past, analysts expect its earnings to shrink in the future. To know more about the latest analysts predictions for the company, check out this visualization of analyst forecasts for the company.

Have feedback on this article? Concerned about the content? Get in touch with us directly. Alternatively, email editorial-team (at) simplywallst.com.

This article by Simply Wall St is general in nature. We provide commentary based on historical data and analyst forecasts only using an unbiased methodology and our articles are not intended to be financial advice. It does not constitute a recommendation to buy or sell any stock, and does not take account of your objectives, or your financial situation. We aim to bring you long-term focused analysis driven by fundamental data. Note that our analysis may not factor in the latest price-sensitive company announcements or qualitative material. Simply Wall St has no position in any stocks mentioned.

Join A Paid User Research Session
You’ll receive a US$30 Amazon Gift card for 1 hour of your time while helping us build better investing tools for the individual investors like yourself. Sign up here

Sun, 20 Nov 2022 11:42:00 -0600 en-US text/html https://www.yahoo.com/lifestyle/weakness-coronado-global-resources-inc-011254659.html
Killexams : AICPA & CIMA Launch ESG Fundamentals Certificate

Program Offers First Step in Learning Journey for High-Growth Area of Business Reporting and Assurance

NEW YORK, November 10, 2022--(BUSINESS WIRE)--AICPA & CIMA, which together form the Association of International Certified Professional Accountants, are offering a new certificate that provides foundational knowledge on critical Topics related to environmental, social and governance (ESG) reporting and assurance. The growing demand for ESG data – driven by investors, lenders, customers and, increasingly, policymakers – makes this a high priority category for skills development within the accounting profession.

The Fundamentals of ESG Certificate is available globally and is appropriate for CPAs, management accountants such as CGMAs, and finance professionals looking to obtain a baseline knowledge of ESG topics. The 9-hour course offers a grounding in the fundamental concepts of and latest developments within the ESG field. Upon completion, certificate holders can display a digital badge in their online profiles.

"When we talk about preparing the accounting profession for tomorrow, ESG is a core component," said Susan S. Coffey, CPA, CGMA, AICPA & CIMA’s CEO of public accounting. "Business reporting and the underlying concepts of enterprise value are evolving rapidly, and no group is more essential to instilling trust and integrity into that process than accountants. Our obligation as a profession is to make sure we develop the necessary skills and expertise to lead the integration of ESG into the organization and deliver on high-quality reporting and assurance of ESG information."

AICPA & CIMA are developing a detailed learning roadmap for ESG. As the first step on that journey, the Fundamentals of ESG Certificate program will provide course takers with the ability to:

  • Identify the key aspects in each area of Environment, Social and Governance

  • Recognize the expectations of investors and the impact on business

  • Assess the responsibility of businesses for key ESG issues

  • Recognize the business case for implementing sustainable practices

  • Identify the role of the accounting and auditing profession in sustainability

  • Recognize the current sustainability reporting frameworks and reporting requirements

Pricing and further details of the program are available on the certificate home page. For an array of other resources on sustainability and ESG, please visit aicpa.org/esg.

About the Association of International Certified Professional Accountants, and AICPA & CIMA

The Association of International Certified Professional Accountants (the Association), representing AICPA & CIMA, advances the global accounting and finance profession through its work on behalf of 689,000 AICPA and CIMA members, students and engaged professionals in 196 countries and territories. Together, we are the worldwide leader on public and management accounting issues through advocacy, support for the CPA license and specialized credentials, professional education and thought leadership. We build trust by empowering our members and engaged professionals with the knowledge and opportunities to be leaders in broadening prosperity for a more inclusive, sustainable and resilient future.

The American Institute of CPAs (AICPA), the world’s largest member association representing the CPA profession, sets ethical standards for its members and U.S. auditing standards for private companies, not-for-profit organizations, and federal, state and local governments. It also develops and grades the Uniform CPA Examination and builds the pipeline of future talent for the public accounting profession.

The Chartered Institute of Management Accountants (CIMA) is the world’s leading and largest professional body of management accountants. CIMA works closely with employers and sponsors leading-edge research, constantly updating its professional qualification and professional experience requirements to ensure it remains the employer’s choice when recruiting financially trained business leaders.

View source version on businesswire.com: https://www.businesswire.com/news/home/20221110005516/en/

Contacts

Jeff May
212.596.6122
jeffrey.may@aicpa-cima.com

Wed, 09 Nov 2022 22:14:00 -0600 en-US text/html https://finance.yahoo.com/news/aicpa-cima-launch-esg-fundamentals-121100505.html
Killexams : Is Iluka Resources Limited's (ASX:ILU) latest Stock Performance Tethered To Its Strong Fundamentals?

Iluka Resources' (ASX:ILU) stock is up by a considerable 18% over the past month. Given that the market rewards strong financials in the long-term, we wonder if that is the case in this instance. Specifically, we decided to study Iluka Resources' ROE in this article.

Return on Equity or ROE is a test of how effectively a company is growing its value and managing investors’ money. Put another way, it reveals the company's success at turning shareholder investments into profits.

View our latest analysis for Iluka Resources

How Do You Calculate Return On Equity?

The formula for return on equity is:

Return on Equity = Net Profit (from continuing operations) ÷ Shareholders' Equity

So, based on the above formula, the ROE for Iluka Resources is:

26% = AU$501m ÷ AU$1.9b (Based on the trailing twelve months to June 2022).

The 'return' is the amount earned after tax over the last twelve months. That means that for every A$1 worth of shareholders' equity, the company generated A$0.26 in profit.

Why Is ROE Important For Earnings Growth?

Thus far, we have learned that ROE measures how efficiently a company is generating its profits. Based on how much of its profits the company chooses to reinvest or "retain", we are then able to evaluate a company's future ability to generate profits. Assuming everything else remains unchanged, the higher the ROE and profit retention, the higher the growth rate of a company compared to companies that don't necessarily bear these characteristics.

Iluka Resources' Earnings Growth And 26% ROE

Firstly, we acknowledge that Iluka Resources has a significantly high ROE. Secondly, even when compared to the industry average of 16% the company's ROE is quite impressive. Under the circumstances, Iluka Resources' considerable five year net income growth of 37% was to be expected.

We then performed a comparison between Iluka Resources' net income growth with the industry, which revealed that the company's growth is similar to the average industry growth of 33% in the same period.

past-earnings-growth

Earnings growth is an important metric to consider when valuing a stock. The investor should try to establish if the expected growth or decline in earnings, whichever the case may be, is priced in. Doing so will help them establish if the stock's future looks promising or ominous. If you're wondering about Iluka Resources''s valuation, check out this gauge of its price-to-earnings ratio, as compared to its industry.

Is Iluka Resources Making Efficient Use Of Its Profits?

Iluka Resources' three-year median payout ratio is a pretty moderate 29%, meaning the company retains 71% of its income. This suggests that its dividend is well covered, and given the high growth we discussed above, it looks like Iluka Resources is reinvesting its earnings efficiently.

Additionally, Iluka Resources has paid dividends over a period of at least ten years which means that the company is pretty serious about sharing its profits with shareholders. Our latest analyst data shows that the future payout ratio of the company is expected to rise to 40% over the next three years. Consequently, the higher expected payout ratio explains the decline in the company's expected ROE (to 16%) over the same period.

Summary

Overall, we are quite pleased with Iluka Resources' performance. In particular, it's great to see that the company is investing heavily into its business and along with a high rate of return, that has resulted in a sizeable growth in its earnings. Having said that, on studying current analyst estimates, we were concerned to see that while the company has grown its earnings in the past, analysts expect its earnings to shrink in the future. Are these analysts expectations based on the broad expectations for the industry, or on the company's fundamentals? Click here to be taken to our analyst's forecasts page for the company.

Have feedback on this article? Concerned about the content? Get in touch with us directly. Alternatively, email editorial-team (at) simplywallst.com.

This article by Simply Wall St is general in nature. We provide commentary based on historical data and analyst forecasts only using an unbiased methodology and our articles are not intended to be financial advice. It does not constitute a recommendation to buy or sell any stock, and does not take account of your objectives, or your financial situation. We aim to bring you long-term focused analysis driven by fundamental data. Note that our analysis may not factor in the latest price-sensitive company announcements or qualitative material. Simply Wall St has no position in any stocks mentioned.

Join A Paid User Research Session
You’ll receive a US$30 Amazon Gift card for 1 hour of your time while helping us build better investing tools for the individual investors like yourself. Sign up here

Sat, 03 Dec 2022 10:36:00 -0600 en-NZ text/html https://nz.finance.yahoo.com/news/iluka-resources-limiteds-asx-ilu-232956493.html
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