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CIMA F2 exam is a comprehensive exam that covers a wide range of topics related to financial reporting. These topics include accounting standards, group accounting, international financial reporting standards (IFRS), financial analysis, and interpretation of financial statements. F2 exam is designed to test candidates' ability to apply these concepts in practical scenarios, making it an excellent benchmark for employers looking for competent finance professionals.
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CIMA F2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Financing Capital Projects | 15% | - Cost of capital calculations - Capital structure theories - Sources of long-term finance |
| Topic 2: Group Accounts | 35% | - Consolidated financial statements - Goodwill and non-controlling interest - Associates and joint ventures - Foreign currency consolidation |
| Topic 3: Integrated Reporting | 10% | - Sustainability and non-financial disclosures - Integrated reporting framework |
| Topic 4: Analysing Financial Statements | 15% | - Impact of accounting policies - Ratio analysis and interpretation - Limitations of financial analysis |
| Topic 5: Financial Reporting Standards | 25% | - IFRS framework and application - Leases (IFRS 16) - Financial instruments (IFRS 9) - Revenue recognition (IFRS 15) |








