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CIMA F2 Exam Syllabus Topics:

CIMA Advanced Financial Reporting Sample Questions:

1. Which of the following would limit the effectiveness of analysis performed on the operating profit margins of two separate entities with the same total revenue over a12 month period?

A) Different accounting estimates in respect of depreciation of property, plant and equipment.
B) Different approaches to allocating expenses to cost of sales, administration expenses and distribution costs.
C) Different interest rates on loan finance available to the entities.
D) Different pattern of monthly revenues caused by seasonality.

2. MNO is listed on its local stock exchange. It has a high level of gearing compared to the industry average as a result of rapid expansion funded by debt. The directors of MNO would like to reduce the level of gearing by raising equity to fund the next expansion project. The directors are considering whether to use a placing of new shares or a rights issue.
Which of the following statements is true?

A) A placing will increase the proportion of the total number of MNO's shares held by large investors.
B) The administration costs associated with a placing are usually more expensive than a rights issue because less investors are involved.
C) A rights issue would not need to be underwritten because the risk of the shares not being taken up is small compared to a placing.
D) The directors must use a placing before offering the rights issue to existing shareholders.

3. GH's financial statements show the following:
What is the value of the dividend received from the associate to be included in GH's consolidated statement of cash flows for the year?
Give your answer to the nearest $000.
$ ? 000

4. XY owned 80% of the equity share capital of AB at 1 January 20X5. XY disposed of 20% of AB's equity share capital on 31 December 20X5 for $200,000. The non controlling interest was measured at
$140,000 immediately prior to the disposal.
What was the amount of the credit to retained earnings that XY will process in respect of this disposal when it prepares its consolidated financial statements at 31 December 20X5?

A) $80,000
B) $140,000
C) $200,000
D) $60,000

5. AB's financial information shows that the non current assets' carrying value is greater than the tax base at the year end.
What is the journal entry to record the movement in the provision for deferred tax resulting from this difference?

A) Dr Other comprehensive incomeCr Deferred tax provision
B) Dr Deferred tax provisionCr Other comprehensive income
C) Dr Tax expenseCr Deferred tax provision
D) Dr Deferred tax provisionCr Tax expense

Solutions: