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
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