CIMA’s CGMA® Advanced Financial Reporting (F2)

• Educational Background: A solid understanding of financial accounting principles is recommended. Prior completion of relevant CIMA Foundation or similar qualifications will support smoother progression.
   

• Language Proficiency: Learners should be proficient in English, as all course materials, assessments, and discussions are in English.
   

• Interest in Management Accounting: This course is ideal for individuals seeking to deepen their knowledge of financial reporting and pursue CIMA CGMA® Management Level qualifications.

• Master Complex Financial Reporting: Gain a deep understanding of advanced financial reporting techniques, including the preparation of consolidated financial statements and international financial reporting standards (IFRS).
   

• Develop Analytical Skills: Learn to analyse and interpret complex financial data, providing valuable insights to support business decision-making and improve organisational performance.
   

• Enhance Strategic Financial Management: Acquire the skills to align financial reporting with business strategy, contributing to effective financial planning and management.
   

• Prepare for Senior Roles in Finance: Lay a strong foundation for advancing your career in finance, with expertise that will be essential for senior management roles and further CIMA qualifications.

The Advanced Financial Reporting (CIMA CGMA® Management Level) course is designed for professionals looking to enhance their expertise in financial reporting and management accounting. Below are the professionals and learners who can benefit from this course:

• Management Accountant

• Financial Analyst

• Financial Reporting Manager

• Business Controller

• Senior Accountant

• Budgeting and Forecasting Specialist

• Finance Manager

Module 1: Financing Capital Projects 

• Compare and Contrast Types and Sources of Long-Term Funds 

• Calculate Cost of Long-Terms Funds 
   

Module 2: Financial Reporting Standards 

• Financial Reporting Standards for Revenue, Leases, Financial Instruments, Intangible Assets and Provisions 

• Explain Relevant Financial Reporting Standards for Group Accounts 
   

Module 3: Group Accounts 

• Prepare Group Accounts Based on IFRS 

• Discuss Additional Disclosure Issues Related to The Group Accounts 
   

Module 4: Integrated Reporting 

• International (IR) Framework Activities 

• Six Capitals of Integrated Reporting 
   

Module 5: Analysing Financial Statements 

• Analyse Financial Statements of Organisations 

• Recommend Actions Based on Insights from The Interpretation of Financial Statements 

• Limitations of The Tools Used for Interpreting Financial Statements