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CIMA F2 Exam Syllabus Topics:

CIMA Advanced Financial Reporting Sample Questions:

1. WX acquired 60% of the equity shares of CD on 1 January 20X3. WX sold 5% of the equity shares it held for $60,000 on 31 December 20X5. At that date the net assets of CD were $120,000 and the fair value of the non-controlling interest in CD was measured at $21,000. No goodwill arose on the original acquisition of CD.
When preparing its consoldiated financial statements, WX will process which of the following adjustments to its group retained earnings?

A) A debit of $39,000
B) A debit of $54,000
C) A credit of $54,000
D) A credit of $39,000

2. In recent years EBITDA has been adopted by large entities as a key measure of performance. The following figures have been extracted from the financial statements of UV for the year ended 30 November 20X9:

What is EBITDA for UV for the year ended 30 November 20X9?
Give your answer to the nearest $'000.

3. Which of the following taken independently would explain the reduction in the profits as highlighted by the Chairman's press release?

A) Installation costs of new equipment.
B) Extended credit terms to customers.
C) Staff training costs.
D) Amortisation of development expenditure.

4. The dividend yield of ST has fallen in the year to 31 May 20X5, compared to the previous year.
The share price on 31 May 20X4 was $4.50 and on 31 May 20X5 was $4.00. There were no issues of share capital during the year.
Which of the following should explain the reduction in the dividend yield for the year to 31 May 20X5 compared to the previous year?

A) The profit for the year fell significantly and the dividend per share stayed the same.
B) The dividend paid in the year was reduced in order to pay for new assets.
C) Surplus cash was used to pay a special dividend in addition to the normal dividend in the year.
D) To compensate investors for the reduction in share price a higher dividend per share was paid.

5. UV entered into a five year non-cancellable operating lease for an asset two years ago. Lease payments are settled annually in arrears.
At the year end, UV no longer requires this leased asset as they have decided to discontinue the product line that it was used for.
At this date UV had made two out of the five lease payments.
Which of the following statements about the unavoidable lease payments is true in accordance with IAS
37 Provisions, Contingent Liabilities and Assets?

A) The amount of the unavoidable lease payments should be ignored in the financial statements.
B) The amount of the unavoidable lease payments should be disclosed in the financial statements with no corresponding accounting entry.
C) A provision should be recognised for the unavoidable lease payments with a corresponding charge to profit or loss.
D) A provision should be recognised for the unavoidable lease payments with a corresponding charge to other comprehensive income.

Solutions: