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CIMA F2 Lectures

VIVA

CIMA F2 lectures are based on our free OpenTuition F2 notes


Watch free CIMA F2 Lectures (2020 exams)

 

A: FINANCING CAPITAL PROJECTS

Chapter 1

(2015 Syllabus lecture is OK for 2019 Syllabus)

Financial Markets

Chapter 2

(2015 Syllabus lecture is OK for 2019 Syllabus)

Long–Term Finance

Chapter 3

(2015 Syllabus lectures are OK for 2019 Syllabus)

Weighted Average Cost of Capital (WACC) – Introduction

Cost of Equity

Cost of Equity – ex-div and cum-div

Historic growth method

Gordon’s growth model

Cost of Preference shares

Cost of Debt

Non-tradable debt

Traded debt

Irredeemable debt

Redeemable debt

Convertible debt

WACC Calculation – Comprehensive example

B: FINANCIAL REPORTING STANDARDS

Chapter 4

IFRS 15 Revenue

IFRS 15 Revenue – contract and performance obligations [11m] (FIXED)

Revenue – transaction price [5m]

Revenue – allocation [5m]

Revenue – recognition [8m]

IFRS 15 Revenue – Example (LiverTech) [8m]

Chapter 5

IFRS 16 Leases

Lessor accounting (introduction) [8m]
Lessor accounting – operating lease [8m]
Lessor accounting – finance lease [15m]

Chapter 6

(2015 Syllabus lectures are OK for 2019 Syllabus)

Provisions, Contingent Liabilities and Contingent Assets (IAS 37)

Chapter 7

(2015 Syllabus lectures are OK for 2019 Syllabus)

Financial Instruments (IAS 32 and IAS 39)

Held for trading (FVTPL), Available for sale assets

Financial Liabilities

Convertible Instruments

Financial Instruments – Derivatives

Chapter 8

IAS 38 Intangible Assets [33m]

Chapter 9

(2015 Syllabus lectures are OK for 2019 Syllabus)

Taxation (IAS 12) – Deferred tax

Taxation (IAS 12) – Deferred tax – Example

Chapter 10

IAS 21 Effect of changes in foreign currency rates [20m]

C: GROUP ACCOUNTS

Chapter 11

(2015 Syllabus lectures are OK for 2019 Syllabus)

Group Statement of Financial Position – Standard workings

Fair value adjustments

Unrealised profit

Chapter 12

(2015 Syllabus lectures are OK for 2019 Syllabus)

Group Statement of Profit or Loss and Other Comprehensive Income

Group Statement of Profit or Loss and Other Comprehensive Income – Example

Group statement of profit or loss and other comprehensive income – Example 2

Chapter 13

(2015 Syllabus lectures are OK for 2019 Syllabus)

Group statement of changes in equity

Group statement of changes in equity – Example

Chapter 14

(2015 Syllabus lectures are OK for 2019 Syllabus)

Associates – Statement of Financial Position

Associates – Equity accounting (SFP)

Associates – Equity accounting (SPLOCI)

Associates Provision for unrealised profits (PUP)

Chapter 15

(2015 Syllabus lectures are OK for 2019 Syllabus)

IAS 21 Group Accounts – Overseas consolidation 

Chapter 16

(2015 Syllabus lectures are OK for 2019 Syllabus)

Consolidated Statement of Cash Flows – Dividend paid to the non-controlling interest

Consolidated Statement of Cash Flows – Acquisition/disposal of subsidiary

Group statement of cashflows – Comprehensive Example

Chapter 17

(2015 Syllabus lectures are OK for 2019 Syllabus)

Related parties (IAS 24)

Chapter 18

(2015 Syllabus lectures are OK for 2019 Syllabus)

Basic earnings per share

Basic earnings per share – Example

Diluted Earnings per Share

D: INTEGRATED REPORTING

Chapter 19

Integrated Reporting

E: ANALYSING FINANCIAL STATEMENTS

Chapter 20

(2015 Syllabus lectures are OK for 2019 Syllabus)

Introduction to Analysis of Financial Performance and Position

Analysis and Interpretation – Performance

Analysis and Interpretation – Position

Ratios – Past exam question

Solvency/Gearing/Risk

Investor Ratios

Evaluation of ratios – Example

Limitations of ratio analysis

 


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