Coming soon
CMA Part 1: Part 1: Financial Planning, Performance, and Analytics
External financial reporting decisions, planning, budgeting and forecasting, performance management, cost management, internal controls, and technology and analytics. For the English CMA exam in the Middle East, the four-hour format has 100 multiple-choice questions followed by two case-based questions from the September/October 2026 window. Format availability differs in China, Taiwan (China), and Japan; check IMA’s current guidance for your test location and language.
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Joint Cost Allocation: Physical Units, Sales Value at Split-Off, NRV and Constant Gross Margin, and Where the By-Product Goes
A joint process turns one cost into several products, and no allocation of that cost is true, only consistent. Physical units, sales value at split-off, net realisable value and constant gross margin, worked on one split-off so the same joint cost lands four different ways, then the two treatments of a by-product and what IAS 2 actually says, for CMA Part 1 and SOCPA's Management and Governmental Accounting paper.
CMA Exam
COSO Internal Control vs COSO ERM: 17 Principles for Controls, 20 for Risk and Strategy, and Neither Framework Replaces the Other
COSO publishes two frameworks with five components each, and says neither supersedes the other: one asks whether controls achieve operations, reporting and compliance objectives, the other whether risk is weighed when strategy is set and carried out. The two side by side, component for component, with the older eight-component ERM cube the CMA's learning outcomes still name, and how CMA Parts 1 and 2, BAR and AUD test them, while CIA Part 1 tests the same concepts without naming either.
CMA Exam
ROI vs Residual Income: Why a Manager Can Reject an Investment the Company Should Accept
An investment earning 15% can lower a division’s 20% ROI while clearing the company’s 10% requirement. One example explains the incentive conflict, the residual-income calculation, and the investment-base and comparability problems neither measure removes.