Riaz Academy
CIMA F2 FINANCIAL MANAGEMENT (E-BOOK) FREE DOWNLOAD
CONTENTS
Chapter # 1 Introduction to F2 Financial Management
1
1
Learning Outcomes 3
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1.1
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Introduction
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3
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1.2
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International Financial Reporting Standards covered by the Financial
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Management syllabus
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4
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1.3
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Advice and guidance for F2 candidates
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4
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1.4
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Summary
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6
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Chapter # 2 Accounting for Investments 7
Learning Outcomes 9
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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
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10
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2.4
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Investment in subsidiaries
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11
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2.4.1
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The principle of control
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11
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2.4.2
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The requirement to prepare consolidated financial statements
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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
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13
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2.4.5
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IFRS 3 Business combinations
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14
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2.4.6
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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
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17
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Revision Questions
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19
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Solutions to Revision Questions
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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
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3.2.1 Goodwill
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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
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29
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3.3.1 Accounting for non-controlling interests
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30
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3.4
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The elimination of intra-group balances
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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
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35
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3.5.1 Intra-group trading in non-current assets
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38
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3.6
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Adjustments to achieve uniformity of accounting policy
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39
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3.7
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Adjustments for fair value at the date of acquisition
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40
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3.8
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Summary
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42
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Revision Questions
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45
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Solutions to Revision Questions
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51
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Chapter # 4
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The Consolidated Income Statements of
Comprehensive Income and Changes in Equity
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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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