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Last Updated: Jul 16, 2026
No. of Questions: 212 Questions & Answers with Testing Engine
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CIMA F2 exam covers a wide range of topics, including the preparation of financial statements, financial analysis, and the interpretation of financial statements. Candidates are expected to demonstrate an understanding of advanced accounting principles, and the ability to apply these principles to real-world financial reporting scenarios. F2 exam also tests your knowledge of various accounting systems, including International Financial Reporting Standards (IFRS), Generally Accepted Accounting Principles (GAAP), and tax laws.
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CIMA F2 exam is aimed at those who already have a strong understanding of financial accounting and reporting principles. It builds on the knowledge gained in the CIMA P1 exam, which covers the fundamentals of accounting, and develops it further in relation to more advanced financial reporting topics. F2 exam covers topics such as financial reporting standards, group accounting, and financial performance analysis. These areas are critical in understanding an organization's financial health, and how financial information is presented and analyzed by stakeholders such as shareholders, creditors, and investors.
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