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  • CIMA F2 Advanced Financial Reporting
  • F2 Notes
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CIMA F2 Lectures 2019 (draft list)

VIVA

Watch free CIMA F2 Lectures 2019

Introduction

Introduction to Advanced Financial Reporting

A: FINANCING CAPITAL PROJECTS

Chapter 1

Financial Markets

Chapter 2

Long–Term Finance

Chapter 3

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

– We will need to include the videos from ACCA FR Chapter 16


Chapter 5

– We will need to include the videos from ACCA SR Chapter 19 (#5 to #7)

Chapter 6

Provisions, Contingent Liabilities and Contingent Assets (IAS 37)

Chapter 7

Financial Instruments (IAS 32 and IAS 39)

Held for trading (FVTPL), Available for sale assets

Financial Liabilities

Convertible Instruments

Financial Instruments – Derivatives

Chapter 8

We will need to include the video from CIMA F1 (old) Chapter 8

Chapter 9

Taxation (IAS 12) – Deferred tax

Taxation (IAS 12) – Deferred tax – Example

Chapter 10

– We will need to include the video from CIMA F1 (old) Chapter 15

C: GROUP ACCOUNTS

Chapter 11

Group Statement of Financial Position – Standard workings

Fair value adjustments

Unrealised profit

Chapter 12

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

Group statement of changes in equity

Group statement of changes in equity – Example

Chapter 14

Associates – Statement of Financial Position

Associates – Equity accounting (SFP)

Associates – Equity accounting (SPLOCI)

Associates Provision for unrealised profits (PUP)

Chapter 15

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Chapter 16

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

Related parties (IAS 24)

Chapter 18

Equity Settled

Cash settled

Chapter 18

Basic earnings per share

Basic earnings per share – Example

Diluted Earnings per Share

D: INTEGRATED REPORTING

Chapter 19

coming soon

E: ANALYSING FINANCIAL STATEMENTS

Chapter 20

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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