CIMA F2 lectures are based on our free OpenTuition F2 notes
Watch free CIMA F2 Lectures (2019 Syllabus)
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A: FINANCING CAPITAL PROJECTS
Chapter 1
(2015 Syllabus lecture is OK for 2019 exams)
Chapter 2
(2015 Syllabus lecture is OK for 2019 exams)
Chapter 3
(2015 Syllabus lectures are OK for 2019 exams)
Weighted Average Cost of Capital (WACC) – Introduction
Cost of Equity – ex-div and cum-div
WACC Calculation – Comprehensive example
B: FINANCIAL REPORTING STANDARDS
Chapter 4
coming soon
Chapter 5
coming soon
Chapter 6
(2015 Syllabus lectures are OK for 2019 exams)
Provisions, Contingent Liabilities and Contingent Assets (IAS 37)
Chapter 7
(2015 Syllabus lectures are OK for 2019 exams)
Financial Instruments (IAS 32 and IAS 39)
Held for trading (FVTPL), Available for sale assets
Financial Instruments – Derivatives
Chapter 8
coming soon
Chapter 9
(2015 Syllabus lectures are OK for 2019 exams)
Taxation (IAS 12) – Deferred tax
Taxation (IAS 12) – Deferred tax – Example
Chapter 10
coming soon
C: GROUP ACCOUNTS
Chapter 11
(2015 Syllabus lectures are OK for 2019 exams)
Group Statement of Financial Position – Standard workings
Chapter 12
(2015 Syllabus lectures are OK for 2019 exams)
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 exams)
Group statement of changes in equity
Group statement of changes in equity – Example
Chapter 14
(2015 Syllabus lectures are OK for 2019 exams)
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 exams)
IAS 21 Group Accounts – Overseas consolidation
Chapter 16
(2015 Syllabus lectures are OK for 2019 exams)
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 exams)
Chapter 18
(2015 Syllabus lectures are OK for 2019 exams)
Basic earnings per share – Example
D: INTEGRATED REPORTING
Chapter 19
coming soon
E: ANALYSING FINANCIAL STATEMENTS
Chapter 20
(2015 Syllabus lectures are OK for 2019 exams)
Introduction to Analysis of Financial Performance and Position
Analysis and Interpretation – Performance
Analysis and Interpretation – Position
Evaluation of ratios – Example
Watch free CIMA F2 Lectures (2015 Syllabus)
Introduction
Introduction to Advanced Financial Reporting
A: SOURCES OF LONG-TERM FINANCE
Chapter 1
Chapter 2
Chapter 3
Weighted Average Cost of Capital (WACC) – Introduction
Cost of Equity – ex-div and cum-div
WACC Calculation – Comprehensive example
B: FINANCIAL REPORTING
Chapter 4
Group Statement of Financial Position – Standard workings
Chapter 5
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 6
Group statement of changes in equity
Group statement of changes in equity – Example
Chapter 7
Associates – Statement of Financial Position
Associates – Equity accounting (SFP)
Associates – Equity accounting (SPLOCI)
Associates Provision for unrealised profits (PUP)
Chapter 8
Chapter 9
Disclosure of interests in other entities (IFRS 12)
Chapter 10
Complex Groups – Consolidated statement of profit or loss
Vertical Groups – Consolidated statement of financial position
Chapter 11
Changes in Group Structure – Investment becomes a subsidiary
Increased Stake in Subsidiary (control maintained)
Changes in Group Structure – Disposals
Changes in Group Structure – Step acquisitions/disposals – Example
Chapter 12
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 13
Foreign Currency Transactions (IAS 21) (fixed)
NEW! IAS 21 – Functional currency
NEW! IAS 21 Group Accounts – Overseas consolidation
Chapter 14
Taxation (IAS 12) – Deferred tax
Taxation (IAS 12) – Deferred tax – Example
Chapter 15
Provisions, Contingent Liabilities and Contingent Assets (IAS 37)
Chapter 16
updated lectures for 2019 coming soon
Chapter 17
Financial Instruments (IAS 32 and IAS 39)
Held for trading (FVTPL), Available for sale assets
Financial Instruments – Derivatives
Chapter 18
Share Based Payments (IFRS 2) Introduction
Chapter 19
Chapter 20
updated lectures for 2019 coming soon
Chapter 21
updated lectures for 2019 coming soon
Chapter 22
Basic earnings per share – Example
C: ANALYSIS OF FINANCIAL PERFORMANCE AND POSITION
Chapter 23
Introduction to Analysis of Financial Performance and Position
Analysis and Interpretation – Performance
Analysis and Interpretation – Position