F2 covers how to source long-term funds to finance capital investment projects, the different types of funds and how much they cost. It requires candidates to explain and apply the recognition and measurement principles of the financial reporting standards for revenue, leases, provisions, financial instruments, intangible assets, income taxes and the effect of changes in foreign currency rates.

Syllabus areas:

Financing Capital Projects
Financial Reporting Standards
Group Accounts
Integrated Reporting
Working with Financial Statements