F2 Textbook Syllabus
Chapter 1
Syllabus A. Financing capital projects
A1. Types and sources of long-term funds
- A1b. Ordinary shares
- A1b. Preference Shares
- A1b. Advantages and disadvantages of ordinary shares
- A1c. Capital markets
- A1b. Equity as finance2:01
- A1a. Characteristics of long-term debt
- A1a. Bank Loans
- A1a. Conventional bonds
- A1a. Convertible bonds
- A1a. Other types of bonds
- A1ab. Debt or Equity?3:26
- A1a. Security
- A1c. The role of advisors
A2. Cost of long-term funds
- A2a. Cost of Capital - Basics1:45
- A2a. Dividend Valuation Model7:23
- A2a. Gordon's growth
- A2b. Redeemable debt7:19
- A2b. Irredeemable, Preference Shares And Bank Loans4:48
- A2b. Convertible Debt6:56
- A2c. WACC - Putting it all Together
Chapter 2
Syllabus B. Financial reporting standards
B1a. Revenue
- B1a. Revenue Recognition - IFRS 15 - introduction7:20
- B1a. Revenue Recognition - IFRS 15 - 5 steps
- B1a. Revenues - Presentation in financial statements
- B1a. Revenues Illustrations
B1b. Leases
- B1b. Leases - Definition
- B1b. Lessee Accounting
- B1b. Variable Lease payments example
- B1b. The Lease Term
- B1b. Leases - Exemptions
- B1b. Leases - Measurement Exemptions
- B1b. Components of a Lease
- B1b. Lessor Accounting - Finance Lease
- B1b. Lessor Accounting - Operating Lease
B1d. Financial instruments
- B1d. Financial Instruments - Introduction4:10
- B1d. Financial liabilities - Categories3:49
- B1d. Financial Liabilities - Amortised Cost4:03
- B1d. Financial Liabilities - Convertible Loans3:31
- B1d. Financial Assets - Initial Measurement9:45
- B1d. Financial assets - Accounting Treatment2:50
- B1d. Financial Instruments - Transactions costs1:33
B1e. Intangible assets
B1f. Income taxes
All subject exam questionsB1g. Effect of changes in foreign currency rates
All subject exam questionsB2. Non-current Assets Held for Sale
Chapter 3
Syllabus C. Group accounts
C1a. Consolidated SFP
- IAS 1 Presentation of Financial Statements
- Definition of a Subsidiary
- Business Combinations - Basics7:45
- Equity Table2:57
- Simple Goodwill3:20
- NCI in the Goodwill calculation2:21
- Impairment of Goodwill
- NCI on the SFP3:58
- Reserves Calculation2:46
- Basic groups - Question (NCI @ Proportionate method)
- Basic groups - Question (NCI @ FV method)
- Unrealised Profit7:05
- Intra-Group Balances & In-transit Items3:46
- Make sure you use FV of Consideration
- Goodwill - FV of NA (more detail)
C1c. Consolidated Statement of change in Equity (SOCIE)
C1d. Cash Flows
- Cash Flows Introduction
- Cashflow statements - Step 11:36
- Cashflow statements - Step 22:09
- Cashflow statement - Step 30:46
- Cashflow statement - finance costs1:13
- Cashflow statement - taxation
- Cashflow statement - Investment property
- Cashflow statements - Step 4
- Cashflow statements - Step 5 - Shares
- Cashflow statements - Step 5 - Loans
- NCI in a Cashflow
Chapter 4
Syllabus D. Integrated reporting
D1. <IR> Framework
All subject exam questionsChapter 5