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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

Course Content

Lessons Status
1

CIMA – F3 – Schemes of Work

2

CIMA – F3 – Chapter 1 – Strategic Financial Objectives

3

CIMA – F3 – Chapter 2 – Non-Financial Objectives

4

CIMA – F3 – Chapter 3 – Development of financial strategy

5

CIMA – F3 – Chapter 4 – Financing – Equity Finance

6

CIMA – F3 – Chapter 5 – Financing – Debt Finance

7

CIMA – F3 – Chapter 6 – Capital Structure

8

CIMA – F3 – Chapter 7 – Dividend Policy

9

CIMA – F3 – Chapter 8 – Financial Risk

10

CIMA – F3 – Chapter 9 – Currency Risk Management

11

CIMA – F3 – Chapter 10 – Interest Rate Risk Management

12

CIMA – F3 – Chapter 11 – Financial and strategic implications of mergers and acquisitions

13

CIMA – F3 – Chapter 12 – Business Valuation

14

CIMA – F3 – Chapter 13 – Pricing issues and post-transaction issues

15

CIMA – F3 – Chapter 4 – Hedge Accounting

16

CIMA – F3 – Questions And Answers

17

CIMA – F3 – Currency Risk Management