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F2 Objective Test

F2 - Management Level Level

Preparing for Objective Test exams

0 modules • This section builds your foundation for success in the CIMA Objective Test. You’ll learn how the exam works, the question styles, timing strategies, and how to optimise your study time. Whether you're new or retaking, this phase equips you with the mindset, tools, and approach needed to pass efficiently.

F2 Subject overview

0 modules • Get a clear roadmap of your subject. This section introduces each syllabus area, showing how topics interconnect and why they matter. It also explains how the subject contributes to your role as a management accountant—ideal before diving into detailed theory.

A. Financing capital projects

0 modules • Understand long-term financing decisions, including sources of finance, capital structure, cost of capital, and investment risk. Learn how organisations assess financing needs for sustainable growth.

B. Financial reporting standards

0 modules • Deepen your IFRS knowledge by exploring more complex transactions. Topics include leases, provisions, government grants, and the impact of accounting policies on financial reports.

C. Group accounts

0 modules • Learn to prepare and interpret consolidated financial statements. This includes accounting for subsidiaries, intercompany transactions, goodwill, and non-controlling interests.

D. Integrated reporting

0 modules • Explore how financial and non-financial information is integrated to present a holistic view of value creation. Topics include the capitals framework and stakeholder reporting.

E. Analysing financial statements

0 modules • Develop analytical skills for evaluating financial health. You’ll interpret ratios, trends, and other performance indicators to inform strategic decisions.