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	Introduction	3
1.2	International Financial Reporting Standards covered by the Financial
	Management syllabus	4
1.3	Advice and guidance for F2 candidates	4
1.4	Summary	6

Chapter # 2   Accounting for  Investments                                    7

Learning Outcomes                                                                                          9

2.1	Introduction		9
2.2	Accounting for investments		9
2.3	Investment in associates		10
2.4	Investment in subsidiaries		11
2.4.1		The principle of control	11
2.4.2		The requirement to prepare consolidated financial statements	12
2.4.3		Exclusion from preparing consolidated accounts	12
2.4.4		Goodwill	13
2.4.5		IFRS 3 Business combinations	14
2.4.6		Fair values in acquisition accounting	14
2.5	Investment in joint ventures		17
2.6	Summary		17
	Revision Questions		19
	Solutions to  Revision Questions		21

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
	3.2.2   Bargain purchases	29
3.3	Non-controlling interests	29
	3.3.1   Accounting for non-controlling interests	30
3.4	The elimination of intra-group balances	32
	3.4.1   Intragroup loans and preference shares	34
3.5	The treatment of unrealised profits on assets
	bought from group companies	35
	3.5.1   Intra-group trading in non-current assets	38
3.6	Adjustments to achieve uniformity of accounting policy	39
3.7	Adjustments for fair value at the date of acquisition	40
3.8	Summary	42
	Revision Questions	45
	Solutions to  Revision Questions	51

Chapter # 4

The Consolidated Income Statements of Comprehensive Income and Changes in Equity

                  Chapter # 5   Associates and Joint Ventures 

                  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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