F2 Textbook Syllabus
SearchSyllabus A
Financing capital projects
A1Types and sources of long-term funds
Ordinary shares
Preference Shares
Advantages and disadvantages of ordinary shares
Capital markets
Equity as finance
2:01
Characteristics of long-term debt
Bank Loans
Conventional bonds
Convertible bonds
Other types of bonds
Debt or Equity?
3:26
Security
The role of advisors
Syllabus B
Financial reporting standards
B1aRevenue
Revenue Recognition - IFRS 15 - introduction
7:20
Revenue Recognition - IFRS 15 - 5 steps
Revenues - Presentation in financial statements
Revenues Illustrations
B1bLeases
Leases - Definition
Lessee Accounting
Variable Lease payments example
The Lease Term
Leases - Exemptions
Leases - Measurement Exemptions
Components of a Lease
Lessor Accounting - Finance Lease
Lessor Accounting - Operating Lease
B1dFinancial instruments
Financial Instruments - Introduction
4:10
Financial liabilities - Categories
3:49
Financial Liabilities - Amortised Cost
4:03
Financial Liabilities - Convertible Loans
3:31
Financial Assets - Initial Measurement
9:45
Financial assets - Accounting Treatment
2:50
Financial Instruments - Transactions costs
1:33
B1eIntangible assets
IAS 38 Intangible asset
1:48
When can you recognise an IA and for how much?
Intangible Assets - Future Measurement
2:13
Research and development
B1fIncome taxes
Income Tax
Deferred Tax Scenarios
7:07
Miscellaneous Deferred Tax Items
B1gEffect of changes in foreign currency rates
Foreign Exchange Single company
Foreign Currency - Functional and Presentation
B2Non-current Assets Held for Sale
Assets Held for Sale
4:04
Held for sale disposal group
2:11
Syllabus C
Group accounts
C1aConsolidated SFP
IAS 1 Presentation of Financial Statements
Definition of a Subsidiary
Business Combinations - Basics
7:45
Equity Table
2:57
Simple Goodwill
3:20
NCI in the Goodwill calculation
2:21
Impairment of Goodwill
NCI on the SFP
3:58
Reserves Calculation
2:46
Basic groups - Question (NCI @ Proportionate method)
Basic groups - Question (NCI @ FV method)
Unrealised Profit
7:05
Intra-Group Balances & In-transit Items
3:46
Make sure you use FV of Consideration
Goodwill - FV of NA (more detail)
C1dCash Flows
Cash Flows Introduction
Cashflow statements - Step 1
1:36
Cashflow statements - Step 2
2:09
Cashflow statement - Step 3
0:46
Cashflow statement - finance costs
1:13
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
Syllabus D
Integrated reporting
Syllabus E
Analysing financial statements