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CIMA F2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Financial reporting standards | 25% | |
| Financing capital projects | 15% | |
| Analysing financial statements | 25% | |
| Integrated reporting and sustainability reporting | 10% | |
| Group accounts | 25% |
CIMA Advanced Financial Reporting Sample Questions:
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
XY purchased $100,000 of quoted 8% bonds in the current year which it intends to hold until redemption.
Which of the following identifies the correct classification and subsequent measurement basis for this financial instrument?
- A. A loans and receivables financial asset subsequently measured at fair value with gains and losses in reserves.
- B. A loans and receivables financial asset subsequently measured at amortised cost.
- C. A held to maturity financial asset subsequently measured at amortised cost.
- D. A held to maturity financial asset subsequently measured at fair value with gains and losses in reserves.
Correct Answer: C 🗳️
Which of the following actions should XY's management take in order to reduce its investment in working capital?
- A. Extend credit terms with its trade customers.
- B. Scrap its obsolete inventory and replace with new inventory.
- C. Pay trade suppliers more quickly to take advantage of prompt payment discounts.
- D. Sell its long-term investments and use the proceeds to reduce its bank overdraft.
Correct Answer: D 🗳️
XYZ had 600,000 ordinary shares in issue on 1 July 20X4. On 1 January 20X5, the entity made a 1 for 2 bonus issue. The profit attributable to ordinary shareholders for the year ended 30 June 20X5 was
$2,925,000.
What is the basic earnings per share for the year ended 30 June 20X5?
- A. $1.63
- B. $3.90
- C. $3.25
- D. $4.88
Correct Answer: C 🗳️
FG and RS operate in the same retail sector within the same country and are of a similar size. The following ratios have been calculated based on the financial statements for the year ended 30 September 20X4:
Which of the following factors would limit the usefulness of these ratios as a basis for assessing the comparative performances of FG and RS?
- A. RS sold a piece of land for a sum much greater than its carrying value.
- B. RS has a higher level of borrowings and associated finance costs.
- C. FG has a higher level of deferred tax liabilities than RS.
- D. RS operates at the low margin end of the market whilst FG operates at the high margin end.
Correct Answer: D 🗳️
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