Syllabus overview
F3 focuses on the formulation and implementation of financial strategy to support the overall strategy of the organisation. Using insights gained from F1 and F2, it provides the competencies to evaluate the financing requirements of organisations and the relative merits of alternative sources of finance to meet these requirements.
Finally, it develops the competencies required to value investment opportunities including the valuation of corporate entities for mergers, acquisitions and divestments.
A. Formulation of financial strategy
Chapter 1: Financial Objectives
Chapter 2: Integrated reporting
Chapter 3: Development of financial strategy
Chapter 4: Hedge accounting
B. Financing and dividend decisions
Chapter 5: Financing – Equity finance
Chapter 6: Financing – Debt finance
Chapter 7: Financing – Capital structure
Chapter 8: Dividend policy
C. Corporate finance
Chapter 9: Financial and strategic implications of mergers and acquisitions
Chapter 10: Business valuation
Chapter 11: Pricing issues and post-transaction issues