CIMA Members in Europe

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  • 1.  Differences between CIMA syllabus and local European practice?

    Posted 03-13-2026 09:28 AM

    I'm curious to explore the differences, if any, between CIMA syllabus teachings and what local European practice actually dictates.

    Have you experienced any differences? Any conflicts where CIMA teaches one thing, but local practice suggests otherwise?



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    Cameron Christie
    C. Lewis (France)
    Cotignac
    604098871
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  • 2.  RE: Differences between CIMA syllabus and local European practice?

    Posted 03-20-2026 11:44 AM

    It has been many years since I qualified but there is one area that stands out for me.
    Variance Analysis - CIMA basically established price/volume variance etc but my German colleagues were educated differently and had designed the tools to their approach.  Current vs standard price was ignored.

    While local application of Chart of Account/tax practices etc are important they are not really CIMA syllabus differences but more about following local legal requirements and how corporations set up their systems and processes.



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    Iain Wallace
    FCA Switzerland SA
    Volketswil
    +4441793773085 00 000 000 000
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