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Chapter 1 - Types And Sources Of Long-Term Funds
16 Lessons-
Start1. Introduction to Debt and Equity (9:49)
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Start2. Ordinary Shares (27:21)
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Start3. Preference Shares (17:22)
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Start4. Long Term Debt - Bank Loans (17:06)
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Start5. Long Term Debt - Bonds (20:56)
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Start6. Debt or Equity (14:24)
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Start8. Obtaining Stock Market Listing (6:02)
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Start7. Stock & Bond Markets (15:42)
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Start9. Rights Issue (17:01)
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Start10. Role of Advisors (12:40)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. Question Practice (11:54)
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Start2. Question Practice (1:121)
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Start3. Question Practice (06:33)
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StartQuiz – Sources of Long term Funds
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Chapter 2 - Cost Of Long-Term Funds
15 Lessons-
Start1. Introduction to Cost of Capital (5:29)
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Start2. Chapter Overview (8:26)
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Start3. Risk and Reward (18:38)
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Start4. Dividend Valuation Model (20:14)
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Start5. Estimating the Growth (16:16)
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Start6. Introduction to Capital Asset Pricing Model - CAPM (25:36)
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Start7. Using CAPM to Calculate the Cost of Equity (29:27)
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Start8. Cost of Irredeemable Debt (14:49)
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Start9. Cost of Redeemable Debt (14:27)
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Start10. Cost of Bank Loan and Preference Shares (2:56)
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Start11. Cost of Convertibles (17:43)
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Start12. Introduction to WACC (12:23)
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Start13. Calculating WACC (26:34)
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StartComplete Study Notes
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StartQuiz - Cost Of Long-Term Funds
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Chapter 3 - IFRS 15 Revenue From Contracts With Customers
16 Lessons-
Start1. Introduction to IFRS 15 (29:19)
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Start2. Five Steps Model - Overview (13:02)
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Start3. Five Steps Model - Identification of Contract and Performance (17:26)
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Start4. Five Steps Model - Variable Consideration (15:16)
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Start5. Five Steps Model - Significant Financing Component (14:38)
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Start6. Five Steps Model - Non Cash Consideration (4:15)
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Start7. Five Steps Model - Allocating Transaction Price to Performance (6:59)
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Start8. Five Steps Model - Recognizing Revenue (32:56)
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Start9. Right to Return, Warranties, Agent and Principal (35:46)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. Question Pracice (15:01)
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Start2. Question Pracice (15:25)
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Start3. Question Pracice (16:54)
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Start4. Question Pracice (1852)
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StartQuiz - Revenue
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Chapter 4 - IFRS 16 Leases
14 Lessons-
Start1. Overview and Background of IFRS 16 (19:47)
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Start2. Core Principles of IFRS 16 (19:54)
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Start3. Lease Liability (30:15)
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Start4. Right of Use Asset (ROU) (30:15)
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Start5. Exempt Leases (7:10)
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Start6. Sales and Leaseback Overview (15:25)
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Start7. Sales and Leaseback Accounting Treatment (18:40)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. Question Practice (17:31)
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Start2. Question Practice (18:51)
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Start3. Question Practice (14:17)
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Start4. Question Practice (16:49)
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StartQuiz - Lease
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Chapter 5 - IAS 37 Provisions, Contingent Liabilities And Contingent Assets
17 Lessons-
Start1. Introduction to Provisions (10:57)
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Start2. The Issue Behind The Standard (9:35)
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Start3. Recognition Principle for Provisions (12:34)
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Start4. Measurement and Accounting Treatment (21:18)
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Start5. Warranties Under IAS 37 (3:49)
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Start6. Capitalization of Decommissioning Costs (29:13)
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Start7. Onerous Contracts (6:44)
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Start8. Provision for Restructuring (18:59)
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Start9. Contingent Liabilities (10:37)
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Start10. Contingent Assets (9:03)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. Question Practice (14:31)
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Start2. Question Practice (12:43)
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Start3. Question Practice (08:32)
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Start4. Question Practice (09:28)
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StartQuiz - Provisions, Contingent Liability and Asset
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Chapter 6 - IAS 32 And IFRS 9 Financial Instruments
15 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Introduction to Financial Instruments (15:22)
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Start2. Financial Assets, Liabilities and Equity (18:29)
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Start3. Compound Financial Instrument With Example (33:37)
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Start4. Classification and Measurement of Financial Assets (39:31)
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Start5. Business Model Test & Contractual Cash Flow (12:26)
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Start6. Equity Instruments in More Detail (17:37)
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Start7. Measurement of Financial Liabilities (9:57)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. Question Practice (18:04)
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Start2. Question Practice (19:17)
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Start3. Question Practice (15:20)
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Start4. Question Practice (08:50)
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StartQuiz - Financial Instrument
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Chapter 7 - IAS 38 Intangible Assets
14 Lessons-
Start1. Introduction to Intangible Assets (11:12)
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Start2. Recognition Criteria (18:37)
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Start3. Acquired Intangible Assets (19:12)
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Start4. Internally Generated Intangible Assets (R&D) (18:30)
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Start5. Measurement of Intangible Assets (12:53)
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Start6. Revaluation of Intangible Assets (17:31)
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Start7. Amortisation, Impairment and Disposals (15:31)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. Question Practice (11:39)
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Start2. Question Practice (10:48)
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Start3. Question Practice (11:30)
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Start4. Question Practice (12:32)
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StartQuiz - Intangible Assets
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Chapter 8 - IAS 12 Income Taxes
14 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Current Tax (17:00)
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Start2. Deferred Tax Introduction (10:21)
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Start3. Tax Base of an Asset and Liability (14:37)
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Start4. Temporary Differences with Examples (25:40)
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Start5. Question Practice Deferred Tax (20:40)
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Start6. Tax Revision Session (31:19)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. Question Practice (18:59)
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Start2. Question Practice (17:17)
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Start3. Question Practice (15:20)
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Start4. Question Practice (13:49)
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StartQuiz - Income Taxes
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Chapter 9 - Consolidated Statement Of Financial Position - I
17 Lessons-
Start1. Consolidated Financial Statements - Introduction 1 (40:24)
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Start2. Consolidated Financial Statements - Introduction 2 (23:08)
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Start3. Consolidated FS - Net Assets and Goodwill (27:30)
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Start4. Consolidated FS - Consideration (06:27)
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Start5. Markup and Margin (10:44)
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Start6. Unrealized Profit - PUP (10:14)
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Start7. NCI Valuation Methods (12:33)
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Start8. Basic Adjustments to Group Accounts (25:41)
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Start9. Consideration Types And Treatment (10:20)
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Start10. PUP Opening Stock and Deferred Tax (6:23)
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
-
StartComplete Study Notes
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Start1. Question Practice (22:48)
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Start2. Question Practice (16:30)
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Start3. Question Practice (17:25)
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Start4. Question Practice (07:34)
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StartQuiz - Consolidated Statement Of Financial Position - I
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Chapter 10 - Consolidated Statement Of Financial Position - II
10 Lessons-
Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. Valuation of NCI And Goodwill (20:59)
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Start2. Notional Goodwill Further Discussion (4:31)
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Start3. Consolidated FS - Short Questions (49:59)
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StartComplete Study Notes
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Start1. Question Practice (23:10)
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Start2. Question Practice (23:40)
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Start3. Question Practice (15:23)
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Start4. Question Practice (19:17)
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StartQuiz - Consolidated Statement Of Financial Position - II
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Chapter 11 - Consolidated Statement Of Profit Or Loss And Other Comprehensive Income
9 Lessons-
Start1. Income Statement (24:23)
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Start2. Intra Group Sale of Assets, Interests and Dividends (15:01)
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StartComplete Study Notes
-
Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. Question Practice (14:58)
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Start2. Question Practice (14:52)
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Start3. Question Practice (13:33)
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Start4. Question Practice (16:53)
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StartQuiz - Consolidated Statement Of Profit Or Loss And Other Comprehensive Income
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Chapter 15 - Consolidated Statement of Cash Flows
7 Lessons-
Start1. Statement of Cash Flow - Introduction (9:47)
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Start2. Statement of Cash Flow - Structure of Cash Flow Statement (14:23)
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Start3. Statement of Cash Flow - Direct Method (13:28)
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Start4. Statement of Cash Flow - Indirect Method (13:56)
-
Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
-
Start1. Question Practice (21:50)
-
StartQuiz - Consolidated Statement of Cash Flows
-
Vertex Learning SolutionsChanging Behaviours Through Education
Home > CIMA Course > Management Level > F2
CIMA F2 – Advanced Financial Reporting
Master advanced financial reporting standards and pass your F2 exam with confidence. Expert-led, exam-focused and designed for students progressing through the CIMA Management Level.
WHAT YOU'LL LEARN
✓
Advanced IFRS standards
Apply and evaluate complex IFRS standards across real-world scenarios.
✓
Complex group financial statements
Prepare consolidated statements including associates, joint ventures and groups.
✓
Financial instruments & leases
Apply IFRS 9, IFRS 15 and IFRS 16 to complex financial reporting scenarios.
✓
Financial statement analysis
Interpret and evaluate financial statements using ratio analysis and key indicators.
✓
Full F2 syllabus coverage
Every topic and exam objective. Aligned with the latest CIMA syllabus materials.
✓
Exam technique
Objective test confidence and time management for exam day.
THIS COURSE INCLUDES
📹
Syllabus Topic Videos
Full HD lecture videos for every F2 topic
📝
Kit Question Videos
Worked solutions with exam technique guidance
✅
Chapter-by-Chapter Quizzes
Chapter-by-Chapter Quizzes Graded quizzes with automated feedback
📄
Exam-Focused Study Notes
Concise notes written for the F2 exam
💬
Tutor Support via WhatsApp
Direct access to your tutor throughout
🎯
Final Mock Exam
Full exam-style mock with tutor feedback
CIMA F2 Exam Paper Overview
The CIMA Advanced Financial Reporting (F2) paper is part of the CIMA Professional Qualification and focuses on developing a deeper understanding of financial reporting and analysis in a corporate environment. It builds on the fundamentals introduced in F1 and emphasizes the preparation and interpretation of more complex financial statements. The CIMA F2 syllabus equips students with the technical knowledge and analytical skills required to support financial decision-making and ensure accurate reporting in line with accounting standards.
CIMA F2 Exam Syllabus and Structure
The CIMA F2 syllabus covers key areas such as group financial statements, advanced accounting standards, and financial statement analysis. Students learn how to prepare consolidated financial statements, account for complex transactions, and interpret financial data to assess business performance. The syllabus also includes topics like integrated reporting, ethical considerations, and the role of financial reporting in supporting strategic decisions, ensuring candidates develop a well-rounded perspective.
The CIMA F2 exam is a computer-based objective test consisting of multiple-choice and scenario-based questions. It is designed to assess both technical competence and the ability to apply accounting knowledge in realistic business situations. The exam requires strong analytical skills, attention to detail, and effective time management, as students must interpret complex scenarios and perform accurate calculations under exam conditions.
To succeed in CIMA F2, students should focus on mastering key accounting standards and practicing the preparation of consolidated financial statements. Regular practice of exam-style questions and mock exams is essential to improve speed, accuracy, and confidence. Key areas to prioritize include group accounting, financial analysis, and complex accounting treatments. Consistent revision, understanding concepts in depth, and using CIMA-approved study materials will help students perform effectively and achieve success in the Advanced Financial Reporting paper.
Course Curriculum
Course Pricing
Course Pricing
-
Complete Course With Tutor Support
-
- Access and tutor support for six months
- Detailed video lectures on complete syllabus
- Video lectures for exam questions and solutions
- Exam focused short notes
- Chapter by chapter quizzes
- Regular update on materials
- Active tutor support until exam day
- Final mock exam
