A practical CISI Corporate Finance lesson on leasing: economic ownership, IFRS 16 accounting, and exam-focused ratio implications.

Instructor-led guide to ABL: what assets can secure funding, how advance rates work, and key exam comparisons.

Exam-ready lesson on receivables finance: factoring vs discounting, legal ownership, collections, and risk transfer.

A clear exam-focused lesson on zero coupon bonds: pricing, implied yield, volatility and common mistakes.

Understand how non-current assets are written down over time, how NBV is calculated, and why depreciation/amortisation matters for profit and analysis.

Learn what off-balance-sheet items are, how contingent liabilities are disclosed, and how IFRS 16 changes lease accounting (ROU asset + lease liability).

A practical lesson on the statement of financial position: key sections, working capital cycle, and interpreting net current assets vs net current liabilities.

Understand what the financial statements include, how they fit together, and what “going concern” means for preparing and interpreting accounts.

Understand NCI in consolidation: why 100% of subsidiaries are consolidated and how profits/net assets are split between parent and other shareholders.

A focused lesson on associates and joint ventures: significant influence, joint control, and the equity method (share of net assets and profits).

Understand the subsidiary concept: control tests, majority shareholding, board influence, and how consolidation reflects economic reality in exam questions.

A clear consolidation lesson: parent vs group accounts, control concept, and why consolidated statements give a fuller picture for investors.

Learn the purpose of accounting standards, IFRS adoption, US GAAP use, and why harmonisation matters—focused exam notes for CISI Corporate Finance.

Master annual report components, audit vs unaudited disclosures, narrative reporting, governance and ESG—key CISI Corporate Finance knowledge.