Search

F2 Advanced Financial Reporting and Taxation

Management level

F2 builds on the competencies gained from F1. It covers how to effectively source the long-term finance required to fund the operations of organisations, particularly their capital investments. It also deepens the coverage of financial reporting to more complex aspects of group accounting and analyses the rules governing the recognition and measurement of various elements of the financial statements. Finally it shows how to analyse financial statements to provide insights about the financial performance and position of the organisation over time and in comparison with others.

Summary of syllabus

Each subject is divided into a number of broad syllabus topics.

A percentage weighting is shown against each syllabus topic and is intended as a guide to the proportion of study time each topic requires.

It is essential that all topics in the syllabus are studied, as all topics will be examined. The weightings do not specify the number of marks that will be allocated to topics in the examination.

Weight Syllabus topic
15% A. Sources of long-term finance
60% B. Financial reporting
25% C. Analysis of financial performance and position

Assessment

Format: computer based Objective Test
Availability: on demand at any of the 5000 Pearson VUE centres around the world
Length: 90 minutes
Marking: computer marked
Results: provisional result available immediately followed by confirmation no more than 48 hours later

Further information
Objective Tests are comprised of a range of items including short multiple choice questions, number entry questions, drag and drop questions and other formats. They test all component learning outcomes across the whole subject.

Latest exam pass rates

Studying CIMA?

Access free study resources for F2 on CIMAconnect.

Log in

Study options

Browse and purchase CIMA approved courses, resources and products for the CIMA Cert BA and Professional Qualification, all in one place on the CIMA Study Shop.

Start Browsing