Exam Name: Advanced Financial Reporting
Certification Provider: CIMA
Corresponding Certification: CIMA Management
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CIMA F2 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Financial Reporting Framework | - Regulatory environment and standards (IFRS overview) - Conceptual framework of financial reporting |
| Financial Statements | - Preparation and presentation of financial statements - Statement of cash flows |
| Specialised Financial Reporting Topics | - Financial instruments - Changes in accounting policies and estimates - Events after reporting period |
| Interpretation of Financial Statements | - Performance evaluation - Financial ratio analysis |
| Group Financial Statements | - Consolidated financial statements - Business combinations - Associates and joint arrangements |
CIMA Advanced Financial Reporting Sample Questions:
ST acquired 80% of the equity shares of AB on 1 January 20X7. AB acquired 60% of the equity shares of UV on 1 January 20X8. Profit for the year ended 31 December 20X9 for AB is $160,000 and for UV is
$100,000.
Calculate the non-controlling interest figure to be included within ST's consolidated statement of profit or loss for the year ended 31 December 20X9.
Give your answer to the nearest whole number in $000s.
$ ?
Correct Answer:
84000, 84
An entity has declared a dividend of $0.12 a share. The cum dividend market price of one equity share is
$1.40.
Assuming a dividend growth rate of 7% a year, what is the entity's cost of equity?
- A. 8.6%
- B. 17.0%
- C. 16.2%
- D. 9.4%
Correct Answer: B 🗳️
LK acquired 100% of the equity shares of TU on 1 January 20X4. LK disposed of 60% of TU for £2,400,000 on 30 September 20X4. The sale proceeds reflected the fair value of TU's shares on that date.
The remaining 40% shareholding gave LK the ability to exercise significant influence over the activities of TU. TU reported profit of $1,800,000 for the year ended 31 December 20X4 and this accrued evenly throughout the year.
Calculate the investment in associate that will be presented in LK's consolidated statement of financial position as at 31 December 20X4.
Give your answer to the nearest whole $'000.
$ 000
Correct Answer:
1780, 1780000
PQ entered into a $300,000 contract on 1 January 20X9 to provide computer hardware to WX with support services for the 3 years from the date of installation.
The contract is made up as follows:
The hardware was delivered to WX on 1 January 20X9 and installed immediately. WX paid the full value of the contract on 30 June 20X9.
What journal entry records PQ's revenue from this contract for the year ended 31 December 20X9?
- A. Option D
- B. Option A
- C. Option B
- D. Option C
Correct Answer: D 🗳️
HJ is currently in dispute with an employee, who is claiming $400,000 in a legal case against them.
HJ's legal advisors have stated that it is probable that they will lose the case and will have to pay the amount claimed.
Also, HJ are claiming $250,000 from a supplier of defective goods and the legal advisors have stated that it is probable that HJ will be successful in this claim.
What is the correct accounting treatment for these two items in HJ's financial statements?
- A. Disclose the $400,000 potential outflow and disclose the $250,000 potential inflow.
- B. Disclose the $400,000 potential outflow and recognise the $250,000 potential inflow.
- C. Provide for the $400,000 potential outflow and recognise the $250,000 potential inflow.
- D. Provide for the $400,000 potential outflow and disclose the $250,000 potential inflow.
Correct Answer: D 🗳️
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