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Reference: https://planner.cimaglobal.com/proqual/2019/strategic/F3

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Learning guide CIMA F3: Financial Strategy Exam

Exam Blueprint of CIMA F3: Financial Strategy Exam

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CIMA F3 Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Business valuation40%- Corporate finance and valuation
  • 1. Valuation methods (DCF, Multiples, Asset-based)
  • 2. Cost of capital (WACC, CAPM)
  • 3. Corporate restructuring and reconstructions
  • 4. Mergers, acquisitions, and divestments
Topic 2: Financial risks20%- Managing financial risks
  • 1. Counterparty risk
  • 2. Currency and interest rate risks
  • 3. Hedging and derivatives
Topic 3: Sources of long-term funds25%- Financing and dividend decisions
  • 1. Capital structure decisions
  • 2. External factors influencing financial strategy
  • 3. Relationship between investment, financing, and dividends
Topic 4: Financial policy decisions15%- Formulation of financial strategy
  • 1. Sustainability reporting
  • 2. Evaluating strategic objectives
  • 3. Financial management policies

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