F2 – Advanced Financial Reporting

5個單元 · 29個課題

免費的F2 – Advanced Financial Reporting學習筆記，專為CIMA (CGMA Professional Qualification)學生準備。下列每個章節都涵蓋一個重點主題，附有例題與練習提示，可在 thinka 應用程式中延伸練習。

A. Financing capital projects

  • Long-term debt and equity finance

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  • Markets for long-term funds

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  • Cost of equity

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  • Cost of debt

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  • Weighted average cost of capital (WACC)

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B. Financial reporting standards

C. Group accounts

  • Consolidated financial statements

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  • Consolidating subsidiaries (goodwill and non-controlling interest)

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  • Associates and joint ventures

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  • Foreign subsidiaries

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  • Related party transactions

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  • Earnings per share (EPS)

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D. Integrated reporting and sustainability reporting

  • Standard-setting bodies for sustainability reporting

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  • Integrated thinking

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  • The Integrated Reporting Framework

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  • The six capitals of integrated reporting

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  • IFRS Sustainability disclosure standards (IFRS S1 and S2)

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E. Working with financial statements

  • Analysing financial performance, position and prospects

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  • Ratio analysis

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  • The data analytics maturity model

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  • Actions to improve performance and position

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  • Limitations of ratio analysis

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