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CIMA F2 Advanced Financial Reporting - Free Exam Resource Page





We've compiled a great selection of useful resources from all over the internet to help you to prepare for the CIMA Managerial Exams


Go to astranti.com and sign up for free access to CIMA Study Texts and practice questions for the CIMA F2 exam.


Other General Help and Advice

Study Tips From Students

Great advice from current and former students on the most effective ways to revise the course content

5 Tips on how to Reduce Stress and Improve Focus

Tips on how to minimize stress and improve focus leading up to your exams.

Benefits of Peer Learning

An interesting article highlighting the benefits of studying with peers

*These links are to the CIMA website which will require you to log-in using your CIMA Connect details.


F2 Transition Guide *

A useful article showing the key changes between the 2010 and 2015 F2 syllabus.

Five Must knows about the 2015 syllabus

Essential points regarding the syllabus.

Management Transition Video

A helpful video that provides information for those students that are affected by the changing syllabus.

Approaching Objective Test Questions

Beneficial information on what you can expect and how to approach the objective test questions.

Objective Test Style and Format *

A helpful insight into the different ways the questions will be formatted.

F2 Technical Articles from CIMA Connect

This is a summary table of key articles from CIMA Connect. You will find these a helpful addition to the Astranti resources above.

If you’ve found any other resources yourself why not share them on the discussion board below, students perform at their best when they are all helping each other out!

Sources of Long-term Finance


Financial Reporting



 

Analysis of Financial Performance and Position


CIMA F2 Syllabus Topic

Financial Reporting

CIMA Syllabus Weighting

60%

Goodwill

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This article is a useful addition to the content in the CIMA F2 Study Text. It explains how to calculate and record Goodwill when purchasing a company. It uses a good examples to show how Goodwill is calculated and recorded.


Non-controlling Interest

Describes the issue of  a Non-controlling (minority) Interest in a subsidiary of an organisation. It describes how it should be valued and recorded in financial statements using examples of how it should be treated.

Pre and Post-acquisitions


Mid-year Acquisitions

Explains how to determine Pre and Post-acquisition profits and its impact on goodwill and the profit and loss statement. This is a useful revision video in preparation for your CIMA F2 exam.

Fair Value Measurement  


This video is a podcast of a lecture. It explains the issues surrounding Mid-year Acquisitions and how they are treated in financial statements. It includes worked examples to demonstrate this.


An in-depth document from KPMG that explains Fair Value measurement in a questions and answer format. It is a very comprehensive analysis of this subject.


Investments in Associates and Joint Ventures


60 Challenging Objective Test Style Questions in each CIMA Mock exam










This is a short summary of the standard IAS 28 Investments in Associates and Joint Ventures. It describes the financial treatment of each of these using illustrative examples.


A single page summary that details the financial treatment of Investments in Associates and Joint Ventures. This is a very useful revision format.

Complex Groups




A video that defines complex/vertical group structures and explains their financial treatment. It gives detailed worked examples throughout.


The Effects of Changes in Foreign Exchange Rates




A short article that explains the IAS 21- The Effects of Changes in Foreign Exchange Rates. It includes key definitions, the determination of Functional Currency,  the translation of a Foreign Operation and the principles of disclosure.


A summary of IAS 21 - The Effects of Changes in Foreign Exchange Rates. This flow chart format is a very useful revision tool and will be very helpful in the preparation for your Management CIMA exams.


Statement of Cash Flow



A short article that defines and explains the concept of cash flow and how it differs from earnings. It also defines the three elements of a Cash Flow Statement and describes the basis of cash flow analysis.  


Piecemeal Acquisition



This video is great preparation for your CIMA F2 Objective Test Exam. It explains the principles of Piecemeal Acquisition and how it is treated in financial statements. It also gives worked examples to help demonstrate it

Hedging Instruments







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A definition of Hedge Accounting and how it's treated within financial statements.  This article is a useful addition to the content in the CIMA F2 Study Text.


Share based payments


A useful article on Share-based Payment that explains the definition, objective and treatment of such payments.


CIMA F2 Syllabus Topic

Analysis of Financial Performance and Positioning

CIMA Syllabus Weighting

25%

Financial Ratios


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An extremely comprehensive summary of the key Financial Ratios. It gives a definition, formula and example calculation for each ratio. This is an excellent addition to the F2 Study Text.

Creative Accounting

An interesting article that identifies 6 steps to prevent creative accounting in an organisation. It provides a short video at the end.


Reportable Segments

An explanation of the background and purpose of Segment Reporting. It identifies when to report a separate operating segment and the principles of its financial treatment.

Earnings Per Share

This video explains Earnings per share (EPS) both basic and diluted using worked examples throughout.This is good suplimentary information to the Study Text for CIMA F2.

CIMA F2 Syllabus Topic

 Sources of Long-term Finance

CIMA Syllabus Weighting

15%

Initial Public Offering


An interesting article about Initial Public Offering. It covers the most important areas of an IPO such as the reason for going public, the steps in the IPO process, the role of road shows,the role of underwriters, and how the price is determined.

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Diversification and Systems Risk


A useful article that explains and defines types of risk and how they can be measured and managed. This compliments the risk topic outlined in the Astranti CIMA F2 Study Text.


Management Online Masterclass Recordings







The aim of these online classes are to revise the key areas of the entire syllabus through detailed full-day sessions.

F2 Advanced Financial Reporting Complete Course - The Full Package









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Prepare for the CIMA Exams and perfect your exam technique using our realistic mock exams, written carefully to simulate the real CIMA exams.


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There are plenty more hints and tips in addition to other information available on our Management Facebook page. This page is specifically tailored to those students sitting the E2, F2, P2 and Case Study Exam.