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CIMA F2 Exam Syllabus Topics:

CIMA Advanced Financial Reporting Sample Questions:

1. DE acquired 10% of the equity shares of KL on 31 December 20X2.
A further 50% of the equity shares of KL were acquired by DE on 1 January 20X4.
Which THREE of the following would be part of the process for recording the second purchase of shares?

A) Goodwill being calculated at 1 January 20X4 for the first time.
B) Net assets at 1 January 20X4 being compared to the purchase consideration and a transfer to equity made.
C) A 50% non controlling interest will be shown in the consolidated financial statements.
D) The 10% investment being revalued to fair value at 1 January 20X4.
E) The goodwill calculated at 31 December 20X2 being revalued at 1 January 20X4.
F) Assets, liabilities, income and expenses being fully consolidated from 1 January 20X4.

2. JKL measure gearing as debt:equity, based on book values. At 31 December 20X5 the ratio is 2:3 and JKL would like this to be 2:5.
Which of the following transactions individually would achieve this?

A) Repayment of a 6 year term loan with the issue of 5 year redeemable debentures.
B) Revaluation of investment property to an increased fair value.
C) Issue of redeemable preference shares at par.
D) Bonus issue from the share premium account.

3. EFG is preparing its financial statements to 31 March 20X8. During the year ended 31 March 20X7, EFG purchased a piece of land for $1 million which is used as the staff car park. EFG has a policy of revaluing land, in accordance with International Accounting Standards, and at 31 March 20X8, accounted for a substantial increase in its value.
Revenue and operating profit has remained constant over the 2 years.
When comparing EFG's financial statements for the year ended 31 March 20X7 with those of 20X8, which THREE of the following would be expected?

A) Increase in other comprehensive income.
B) Increase in net asset turnover.
C) Decrease in return on capital employed.
D) Increase in profit before tax.
E) Decrease in net asset turnover.
F) Increase in return on capital employed.

4. GH granted 100 share options to each of its 1,000 employees on 1 January 20X8. The fair value of each option was $7 on 1 January 20X8 and had risen to $8 at 31 December 20X8.
Which of the following statements represents the treatment that GH adopted to account for the related expense of these share options in its financial statements for the year ended 31 December 20X8, in accordance with IFRS 2 Share-based Payments?

A) The expense was measured using the fair value of $7 and the credit entry was to equity.
B) The expense was measured using the fair value of $8 and the credit entry was to liabilities.
C) The expense was measured using the fair value of $8 and the credit entry was to equity.
D) The expense was measured using the fair value of $7 and the credit entry was to liabilities.

5. Which of the following statements are incorrect regarding identifiable assets? Select ALL that apply.

A) Assets can also be identifiable if they arise from contractual or legal rights
B) Contingent assets and liabilities are examples of exceptions to the rules governing identifiable assets
C) To be identifiable assets must be separable from the subsidiary
D) Net assets must be identifiable at acquisition
E) Deferred tax assets and liabilities are not classed as identifiable assets

Solutions: