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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 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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