inflearn logo

Certified Financial Manager (2026) - 1. Financial Accounting Part 1: Course Introduction, Presentation of Financial Statements, etc.

This is Part 1 of the Financial Accounting course for the nationally accredited Financial Manager certification exam. It covers financial reporting, International Financial Reporting Standards, and the presentation of financial statements. Learners will study the theories and conceptual framework of financial accounting under the Korean International Financial Reporting Standards (K-IFRS), along with key topics such as financial statement presentation and events after the reporting period. This course is suitable for learners seeking to build practical skills in financial management and prepare for the certification exam.

1 learners are taking this course

Level Basic

Course period 12 months

Financial Management
Financial Management
Accounting
Accounting
kalman-filter
kalman-filter
Financial Management
Financial Management
Accounting
Accounting
kalman-filter
kalman-filter

What you will gain after the course

  • Can explain financial accounting theory and the conceptual framework for financial reporting based on Korean International Financial Reporting Standards (K-IFRS).

  • Can apply key accounting treatments and presentation methods, including financial statement presentation standards and the accounting for events after the reporting period.

  • Understand the key theories in the Financial Accounting section of the Certified Financial Manager (Jaegyeonggwanrisa) exam and prepare for the test.

재경관리사 (2026) · 재무회계 Part.1
A First Step to Mastering Financial Accounting for the Certified Management Accountant, Starting with the Standards
A review of key theories, from the K-IFRS Conceptual Framework for Financial Reporting to the presentation of financial statements and events after the reporting period.
재경관리사 (2026) · 재무회계 Part.1 강의 대표 이미지
ABOUT THIS COURSE
You can understand K-IFRS-based financial accounting theory and its conceptual framework, and build a solid foundation in the financial accounting subject of the Certified Management Accountant exam.
TOOLS

Tools covered

Accounting standards and key terms used in your studies

CT

Financial Management Specialist

Nationally Certified Qualification Examination

FA

Financial Accounting

IF

K-IFRS

Korean International Financial Reporting Standards

FS

Financial Statements

커리큘럼

What you'll learn here

Explore the curriculum grouped by topic.

1강

Financial Reporting and International Financial Reporting Standards

You can clearly understand the purpose of financial reporting and the framework of International Financial Reporting Standards, the starting point for the Financial Manager Certification exam.

2~3강

Conceptual Framework for Financial Reporting

Develop the ability to interpret and apply accounting standards by learning the conceptual framework that underpins financial accounting step by step.

4~6강

Presentation of Financial Statements

It systematically explains the presentation methods and components of major financial statements, including the statement of financial position and income statement.

7강

Events After the Reporting Period, etc.

You can prepare for practical work and exams by understanding the accounting treatment of events that occur after the reporting period.

NOTICE

Notes Before Taking the Course

  • This course does not provide Q&A.
  • We recommend watching at an accelerated speed for more efficient learning.
  • As this was produced based on the information available at the time of filming, the UI and accounting standards may have changed.
  • Please refer to separate materials for the latest K-IFRS revisions.
  • This course is Financial Accounting Part 1. We recommend taking it alongside the courses from Part 2 onward.

Recommended for
these people

Who is this course right for?

  • Professionals responsible for practical work in corporate finance, including accounting, taxation, cost accounting, and management.

  • Those preparing for the challenging Certified Financial Manager exam after earning Accounting Management Level 1 and Level 2 certifications.

  • A learner seeking to become a finance and accounting professional with expertise in both financial accounting theory and practice.

Need to know before starting?

  • Basic accounting knowledge and accounting skills at the Level 1 Accounting Management certification level.

  • Practical understanding of tax accounting at the Level 2 Computerized Tax Accounting level

  • Basic understanding of financial accounting and accounting principles

Hello
This is usefulit

8,281,609

Learners

6,684

Reviews

4.6

Rating

367

Courses

I will help you grow through useful IT lectures.

Curriculum

All

8 lectures ∙ (5hr 36min)

Course Materials:

Lecture resources
Published: 
Last updated: 

Reviews

Not enough reviews.
Please write a valuable review that helps everyone!

usefulit's other courses

Check out other courses by the instructor!

Similar courses

Explore other courses in the same field!

25% off for new members

$16.50

25%

$16.50