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)
Chapter 2
(2015 Syllabus lecture is OK for 2019 Syllabus)
Chapter 3
(2015 Syllabus lectures are OK for 2019 Syllabus)
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
IFRS 15 Revenue
IFRS 15 Revenue – contract and performance obligations [11m] (FIXED)
Revenue – transaction price [5m]
Revenue – allocation [5m]
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 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
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)
Chapter 18
(2015 Syllabus lectures are OK for 2019 Syllabus)
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 Syllabus)
Introduction to Analysis of Financial Performance and Position
Analysis and Interpretation – Performance
Analysis and Interpretation – Position
Evaluation of ratios – Example