Certified Management Accountant (2026) - 1. Financial Accounting Part.4: Financial Liabilities, Provisions

This course covers the financial liabilities and provisions units in the Financial Accounting section of the Certified Management Accountant examination. It systematically addresses the classification, measurement, and accounting treatment of financial liabilities and provisions under the Korean International Financial Reporting Standards (K-IFRS). You will deepen your understanding of financial accounting theory, work through calculations for practical accounting procedures, and develop the skills needed to prepare for the examination.