F2 – Advanced Financial Reporting
5个单元 · 29个章节
免费的F2 – Advanced Financial Reporting学习笔记，专为CIMA (CGMA Professional Qualification)学生准备。下列每个章节都涵盖一个重点主题，附有例题与练习提示，可在 thinka 应用中延伸练习。
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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