CIMA F2Financial Management

November 2011& May 2012

Exams

Slide 1

Chapter 1

Substance over form and revenue recognition

Off balance sheet financeSubstance over formFrameworkRevenue recognition

Off balance sheet finance

Slide 3

Substance over form

Slide 4

Framework

Slide 5

Framework (contd)

Slide 6

Framework (2)

Slide 7

Framework (2) (contd)

Slide 8

Revenue recognition

Slide 9

Revenue recognition (2)

Slide 10

Chapter 2

Financial instruments

IAS 32 and IFRS 7IAS 39

IAS 32 and IFRS 7

Slide 12

IAS 32 and IFRS 7 (contd)

Slide 13

IAS 32 and IFRS 7 (2)

Slide 14

IAS 32 and IFRS 7 (2) (contd)

Slide 15

IAS 39

Slide 16

IAS 39 (contd)

Slide 17

IAS 39 (2)

Slide 18

IAS 39 (2) (contd)

Slide 19

IAS 39 (3)

Slide 20

IAS 39 (3) (contd)

Slide 21

IAS 39 (4)

Slide 22

Chapter 3

Employee benefits

Short-term benefitsRetirement benefits

Short-term benefits

Slide 24

Retirement benefits

Slide 25

Retirement benefits (2)

Slide 26

Retirement benefits (2) (contd)

Slide 27

Retirement benefits (3)

Slide 28

Retirement benefits (3) (contd)

Slide 29

Retirement benefits (4)

Slide 30

Chapter 4

Share-based payments

The issueTypes of transaction

The issue

Slide 32

Types of transaction

Slide 33

Types of transaction (2)

Slide 34

Chapter 5

Asset valuation and changing prices

Capital maintenanceChanges in price levelsHyperinflation

Capital maintenance

Slide 36

Changes in price levels

Slide 37

Changes in price levels (2)

Slide 38

Hyperinflation

Slide 39

Hyperinflation (2)

Slide 40

Chapter 6

Revision of basic groups

Group accountsIAS 27Consolidated statement of financial positionConsolidated statement of comprehensive income

Group accounts

Slide 42

Group accounts (contd)

Slide 43

IAS 27

Slide 44

Consolidated statement of financial position

Slide 45

Consolidated statement of financial position (2)

Slide 46

Consolidated statement of financial position (2) (contd)

Slide 47

Consolidated statement of comprehensive income

Slide 48

Consolidated statement of comprehensive income (contd)

Slide 49

Chapter 7

Non-controlling interests and mid-year acquisitions

Non-controlling interestsMid-year acquisitionsMethod

Slide Number 1Chapter 1Off balance sheet financeSubstance over formFrameworkFramework (contd)Framework (2)Framework (2) (contd)Revenue recognitionRevenue recognition (2)Chapter 2IAS 32 and IFRS 7IAS 32 and IFRS 7 (contd)IAS 32 and IFRS 7 (2)IAS 32 and IFRS 7 (2) (contd)IAS 39IAS 39 (contd)IAS 39 (2)IAS 39 (2) (contd)IAS 39 (3)IAS 39 (3) (contd)IAS 39 (4)Chapter 3Short-term benefitsRetirement benefitsRetirement benefits (2)Retirement benefits (2) (contd)Retirement benefits (3)Retirement benefits (3) (contd)Retirement benefits (4)Chapter 4The issueTypes of transactionTypes of transaction (2)Chapter 5Capital maintenanceChanges in price levelsChanges in price levels (2)HyperinflationHyperinflation (2)Chapter 6Group accountsGroup accounts (contd)IAS 27Consolidated statement of financial positionConsolidated statement of financial position (2)Consolidated statement of financial position (2) (contd)Consolidated statement of comprehensive incomeConsolidated statement of comprehensive income (contd)Chapter 7