CIMA F3 Technical Articles

Below are a number of technical articles that are relevant to the CIMA F3 exam.  It’s helpful to read and work through each of these because:

  • It adds variety to your studying – you’re not just stuck with your text book.
  • You’ll get a deeper understanding of the key topics on the CIMA F3 syllabus
  • You might learn something new that you have not seen previously in your studies
  • You’ll have worked examples to follow which can make a complex topic easier to manage
  • You’ll practice how to answer typical questions that will come up in your exam
  • You’ll be more confident that you know and can apply the various models and techniques on this paper

Section A: Formulation of Financial Strategy – 25% of Syllabus

Learning outcomes:

A1(a) Advise on the overall strategic financial and non-financial objectives of different types of entities

A1(b) Evaluate financial objectives of for-profit entities

A1(c) Advise on the use of sustainability and integrated reporting to inform stakeholders of relevant information concerning the interaction of a business with society and the natural environment

A2(a) Evaluate the interrelationship between investment, financing and dividend decisions for an incorporated entity

Coming soon

A2(b) Advise on the development of financial strategy for an entity taking into account taxation and other external influences

A2 (c) Evaluate the impact of the adoption of hedge accounting and disclosure of financial risk on financial statements and stakeholder assessment.

Coming soon


Section B: Financing and Dividend Decisions – 35% of Syllabus

Learning outcomes:

B1(a) Evaluate the impact of changes in capital structure for an incorporated entity on shareholders and other stakeholders

B1(b) Evaluate and compare alternative methods of raising long-term debt finance

B1(c) Evaluate and compare alternative methods of raising equity finance

Coming soon

B2(a) Evaluate alternatives to cash dividends and their impact on shareholder wealth and entity performance measures

B2(b) Recommend appropriate dividend policies, including consideration of shareholder expectations and the cash needs of the entity.


Section C: Corporate Finance – 40% of Syllabus

Learning outcomes:

C1(a) Evaluate the financial and strategic implications of proposals for an acquisition, merger or divestment, including taxation implications

Coming soon

C2 (a) Calculate the value of a whole entity (quoted or unquoted), a subsidiary entity or division using a range of methods including taxation

C2 (b) Evaluate the validity of the valuation methods used and the results obtained in the context of a given scenario

C3 (a) Evaluate alternative pricing structures and bid process including taxation implications

C3 (b) Evaluate post-transaction issues

Coming soon

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