Astranti: F2 Free Exam Resources Page

CIMA F2 Advanced Financial Reporting – Free Study Resources

Free Study Resources

In addition to all the free F2 study resources you get when you sign up with Astranti, we’ve put together a selection of free, useful resources from across the web to help you get to grips with every aspect of the CIMA F2 syllabus.

We’ve organised all the resources according to the different syllabus elements, so if you’re stuck on a particular area you can use these articles to help you out. Click on the images below to take a look.

Remember, when you sign up with Astranti you get lots of FREE material for F2, including a full CIMA Study Text, F2 Exam Practice Kit questions & an F2 Mini Mock exam.

F2 Financial reporting: Syllabus weighting – 60%

Non controlling interest

Describes the issue of a Non-controlling (minority) Interest in a subsidiary of an organisation. It describes how it should be valued and recorded in financial statements using examples of how it should be treated.

Goodwill

This video defines the concept of Goodwill as used in accounting and provides an example of how Goodwill is calculated.

Pre and post acquisitions

Explains how to determine Pre and Post-acquisition profits. This is a useful revision video in preparation for your CIMA F2 exam.

Investments in associates and joint venture

This is a short summary of the standard IAS 28 Investments in Associates and Joint Ventures. It describes the financial treatment of each of these using illustrative examples.

The effects of change in foreign exchange rates

The Effects of Changes in Foreign Exchange Rates prescribes how to include foreign currency transactions and foreign operations in the financial statements of an entity, and how to translate financial statements into a presentation currency.

Complex groups

A video that defines complex/vertical group structures and explains their financial treatment. It gives detailed worked examples throughout.

Piecemeal acquisition

This video is great preparation for your CIMA F2 Objective Test Exam. You will learn what is piecemeal distribution, the order of payment and how statement of excess capital and statement of distribution is prepared through a simple example.

Statement of cash flow

Video explaining cash flow and its role in businesses. Includes definitions and how it affects different sectors of the business.

Hedging instruments

A definition of Hedge Accounting and how it’s treated within financial statements. This article and video are a useful addition to the content in the CIMA F2 Study Text.

Share based payments

This is the short summary of IFRS 2 Share-based Payment.The objective of IFRS 2 is to specify the financial reporting by an entity when it undertakes a share-based payment transaction.

FREE CIMA F2 STUDY RESOURCES

Sign up to access your free CIMA F2 study materials, including: 5 mock exams, comprehensive online study texts, 60 exam practice kit sample questions, strategic study tips email newsletter with regular hints and tips to help you pass your F2 exam.

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F2 Analysis of financial performance: Syllabus weighting – 25%

Creative accounting

Definition of creative accounting and how it can be used to create an illusion that a companies accounts are healthier than they really are. It is not a fraudulent practice, but it aims to make the company look much more financially healthy than it truly is.

Financial ratios

An extremely comprehensive summary of the key Financial Ratios. It gives a definition, formula and example calculation for each ratio. This is an excellent addition to the F2 Study Text.

Reportable segments

An explanation of the background and purpose of Segment Reporting. This article includes a definition, examples and requirements for reporting.

Earnings per share

A clear and detailed explanation of earnings per share, using detailed examples throughout. This is good suplimentary information to the Study Text for CIMA F2.

FREE CIMA F2 STUDY TEXT

Sign up to access your free CIMA P2 Study Text. Designed to contain all of the F2 syllabus theory that you need to pass your exam, in an easy to follow style, with examples throughout to help your understanding.

FREE Instant Access

F2 Sources of long term finance: Syllabus weighting – 15%

Initial public offering

An interesting video about Initial Public Offering. It covers the most important areas of an IPO such as the reason for going public and the steps in the IPO process. This video also includes useful examples.

Diversification and systems risk

A useful article that explains and defines types of risk and how they can be measured and managed. This compliments the risk topic outlined in the Astranti CIMA F2 Study Text.

FREE CIMA F2 EXAM PRACTISE KIT QUESTIONS

Sign up to access your free exam practice kit questions for the first two chapters of the F2 syllabus, including 20 revision questions per chapter to aid your learning and 10 exam style questions per chapter to test your knowledge.

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Other general help & advice

Objective Test Style and Format*

A helpful insight into the different ways the questions will be formatted

Five Steps to Success From CIMA Prizewinners

A helpful insight into the different ways the questions will be formatted

Five Tips on How to Reduce Stress

Tips on how to minimize stress and improve focus leading up to your exams

Top Tips For Revising

An easy blog to read giving helpful advice on how to prepare for CIMA exams

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