CIMA F2

Financial Management
November 2011
& May 2012
Exams

Slide 1

Chapter 1

Substance over form and

revenue recognition
Off balance sheet finance
Substance over form
Framework
Revenue 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 7
IAS 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 benefits
Retirement 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 issue
Types 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 maintenance
Changes in price levels
Hyperinflation

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 accounts
IAS 27
Consolidated statement of financial
position
Consolidated 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 interests
Mid-year acquisitions
Method