CIMA F2 FINANCIAL MANAGEMENT (E-BOOK) FREE DOWNLOAD
CIMA F2 FINANCIAL MANAGEMENT (E-BOOK) FREE DOWNLOAD
CONTENTS
Chapter # 1 Introduction to F2 Financial Management
1
Learning Outcomes 3
1.1
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Introduction
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3
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1.2
|
International Financial Reporting Standards covered by the Financial
|
|
Management syllabus
|
4
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|
1.3
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Advice and guidance for F2 candidates
|
4
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1.4
|
Summary
|
6
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Chapter # 2 Accounting for Investments 7
Learning Outcomes 9
2.1
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Introduction
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9
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|
2.2
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Accounting for investments
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9
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|
2.3
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Investment in associates
|
10
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|
2.4
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Investment in subsidiaries
|
11
|
|
2.4.1
|
The principle of control
|
11
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|
2.4.2
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The requirement to prepare consolidated financial statements
|
12
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|
2.4.3
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Exclusion from preparing consolidated accounts
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12
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|
2.4.4
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Goodwill
|
13
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|
2.4.5
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IFRS 3 Business combinations
|
14
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|
2.4.6
|
Fair values in
acquisition accounting
|
14
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2.5
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Investment in joint ventures
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17
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|
2.6
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Summary
|
17
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Revision Questions
|
19
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||
Solutions to Revision Questions
|
21
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Chapter # 3 The Consolidated Statement of Financial Position 23
Learning Outcomes 25
3.1 Introduction 25
3.2 Applying the principles of consolidation: the consolidated statement
of financial position 25
3.2.1 Goodwill
|
28
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3.2.2 Bargain purchases
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29
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|
3.3
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Non-controlling interests
|
29
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3.3.1 Accounting for non-controlling interests
|
30
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|
3.4
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The elimination of intra-group balances
|
32
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3.4.1 Intragroup loans and preference shares
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34
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3.5
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The treatment of unrealised profits on assets
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|
bought from group companies
|
35
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|
3.5.1 Intra-group trading in non-current assets
|
38
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|
3.6
|
Adjustments to achieve uniformity of accounting policy
|
39
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3.7
|
Adjustments for fair value at the date of acquisition
|
40
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3.8
|
Summary
|
42
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Revision Questions
|
45
|
|
Solutions to Revision Questions
|
51
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Chapter # 4
|
The Consolidated Income Statements of
Comprehensive Income and Changes in Equity
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Chapter # 6 Consolidated Statement of Cash Flows 105
Chapter # 7 Changes to Group Structures 131
Chapter # 8 Foreign Currency Translations 175
Chapter # 9 Complex Group Structures 197
Chapter No. 10 Substance Over Form 217
Chapter # 11 Accounting for Financial Instruments 233
Chapter # 12 Employee Benefits 267

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