F2 – Advanced Financial Reporting

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CIMA (CGMA Professional Qualification) の学習者向けの無料F2 – Advanced Financial Reporting学習ノート。各章のリンクから、要点・例題・練習問題への導線にアクセスできます。

A. Financing capital projects

Long-term debt and equity finance
Markets for long-term funds
Cost of equity
Cost of debt
Weighted average cost of capital (WACC)

B. Financial reporting standards

Revenue
Leases (lessor)
Provisions and contingencies
Financial instruments
Intangible assets
Income taxes and deferred tax
Foreign currency
Standards for group accounts

C. Group accounts

Consolidated financial statements
Consolidating subsidiaries (goodwill and non-controlling interest)
Associates and joint ventures
Foreign subsidiaries
Related party transactions
Earnings per share (EPS)

D. Integrated reporting and sustainability reporting

Standard-setting bodies for sustainability reporting
Integrated thinking
The Integrated Reporting Framework
The six capitals of integrated reporting
IFRS Sustainability disclosure standards (IFRS S1 and S2)

E. Working with financial statements

Analysing financial performance, position and prospects
Ratio analysis
The data analytics maturity model
Actions to improve performance and position
Limitations of ratio analysis

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