cima f2 financial management

[...]... sections: 1.2 International financial reporting standards covered by the Financial Management syllabus 1.3 Advice and guidance for F2 candidates 3 4 STUDY MATERIAL F2 INTRODUCTION TO F2 FINANCIAL MANAGEMENT 1.2 International Financial Reporting Standards covered by the Financial Management syllabus To successfully achieve the learning aims of F2, we must study aspects of specific international accounting standards... and US GAAP, and the measures designed to contribute towards their convergence Indicative Syllabus Content xix PAPER F2 FINANCIAL MANAGEMENT Lead This page intentionally left blank 1 Introduction to F2 Financial Management This page intentionally left blank Introductionto F2 Financial Management 1 LEARNING OUTCOMES After completing the work in this Learning System students should be able to: ᭤ prepare... revenue recognition, and threats to the ethics of accountants from pressure to report ‘good results’ (C) • Reporting the results of analysis (D) FINANCIAL MANAGEMENT F2 F2 – C Analysis and Interpretation of Financial Accounts (35%) xviii PAPER F2 FINANCIAL MANAGENEMNT F2 – D Developments in External Reporting (10%) Learning Outcomes On completion of their studies students should be able to: 1 Explain and... the CIMA website at www.cimaglobal com (look under the section ‘Studying’) This area of the website will contain other useful information about F2 It is updated frequently, so candidates should refer to it on a regular basis during their period of study FINANCIAL MANAGEMENT 5 Some common themes emerge in the (P8) PEGs particularly with reference to exam technique: INTRODUCTION TO F2 FINANCIAL MANAGEMENT. .. reconstruction schemes (A) • Foreign currency translation (IAS 21), to include overseas transactions and investments in overseas subsidiaries (B, C) FINANCIAL MANAGEMENT F2 Learning Outcomes and Indicative Syllabus Content xvi PAPER F2 FINANCIAL MANAGENEMNT F2 – B Issues in Recognition and Measurement (20%) Learning Outcomes On completion of their studies students should be able to: 1 Discuss accounting... now numerous paper storage systems available to ensure that all your notes, calculations and articles can be effectively filed and easily retrieved later Paper F2 Financial Management Syllabus Overview Paper F2 extends the scope of Paper F1 Financial Operations to more advanced topics in financial accounting (preparation of full consolidated financial statements and issues of principle in accounting... The CIMA Learning System Acknowledgements Every effort has been made to contact the holders of copyright material, but if any here have been inadvertently overlooked the publishers will be pleased to make the necessary arrangements at the first opportunity How to use the CIMA Learning System This Financial Management Learning System has been devised as a resource for students attempting to pass their CIMA. .. familiar with how long it takes to cover topics in sufficient depth Your timetable may need to be adapted to allocate enough time for the whole syllabus THE CIMA LEARNING SYSTEM Study technique xiii THE CIMA LEARNING SYSTEM xiv FINANCIAL MANAGEMENT F2 Tips for effective studying 1 Aim to find a quiet and undisturbed location for your study, and plan as far as possible to use the same period of time each... Statement of Cash Flow Employee Benefits The Effects of Changes in Foreign Exchange Rates Consolidated and Separate Financial Statements Investments in Associates Financial Reporting in Hyperinflationary Economies Interests in Joint Ventures Financial Instruments: Presentation Earnings per Share Financial Instruments: Recognition and Measurement Share-based Payment Business Combinations Non-current Assets... chapter (The CIMA Learning System) contains some useful general advice on study techniques Candidates are advised to take notice of this The syllabus for F2 is similar in content to its predecessor P8 Financial Analysis The comments below refer to candidates performance on the recent diets of P8, however as they mostly refer to exam technique and style of answers, they are fully relevant to all F2 candidates .