F2Textbook Syllabus

Types and sources of long-term funds

Cost of long-term funds

Revenue

Leases

Provisions

Financial instruments

Intangible assets

Income taxes

Effect of changes in foreign currency rates

Non-current Assets Held for Sale

Consolidated SFP

Consolidated P&L

Associates and Joint Ventures

Consolidated Statement of change in Equity (SOCIE)

Cash Flows

Foreign Subsidiaries

Transaction between related parties

Earnings per share

<IR> Framework

Six Capitals of Integrated Reporting

Interpreting Ratios

Limitations of ratio analysis