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CIMA F2 Exam Syllabus Topics:

CIMA Advanced Financial Reporting Sample Questions:

1. Which of the following reduce the usefulness of ratio analysis when comparing entities that operate in the same industry? Select ALL that apply.

A) An entity adopting a policy of revaluing its non current assets.
B) Accounting estimates in respect of depreciation being different between entities.
C) Ratio calculations being based on historical information.
D) The revenue figure being aggregated from many different activities and sources.
E) The effect of a material and unusual item being disclosed separately in the notes.
F) Ratios being quick and easy to calculate.

2. RS has issued an instrument with a nominal value of $1 million, at a discount of 2.5%, and a coupon rate of 6%. The terms of the issue are that the instrument must either be redeemed at par, at the option of the holder, in three years' time, or alternatively converted into equity shares in RS.
The characteristics of this instrument taken as a whole indicates that it would be classifed as which of the following?

A) Equity instrument
B) Debt instrument
C) Discounted instrument
D) Compound instrument

3. ST has in issue unquoted 7% debentures which were issued at par and are redeemable in 1 year's time.
These debentures cannot be traded. The yield to maturity on these debentures has been calculated at
5%.
Which of the following would explain why the yield to maturity is lower than the coupon?

A) The debentures will be redeemed at a discount to their par value.
B) The market value of the debentures must be higher than their par value.
C) ST will benefit from the tax relief on the interest payment.
D) The debentures will be redeemed at their par value.

4. Which TWO of the following are TRUE in respect of preparing a consolidated statement of cash flows where there has been an acquisition of a subsidiary part way through the year?

A) Any shares that were issued on acquisition of the subsidiary will be shown separately on the statement of cash flows within financing activities.
B) The working capital held by the subsidiary at acquisition will be excluded from the year end figures based on the percentage shareholding in the subsidiary.
C) Non-controlling interest will arise in relation to the subsidiary and any dividends paid to the non- controlling interest will be shown within financing activities as a cash outflow.
D) Investing activities will include a total cash outflow for the acquisition comprising the cash paid for the subsidiary less the cash held by the subsidiary at the acquisition date.
E) The year end cash and cash equivalents balance will be reduced by the cash and cash equivalents that were held by the subsidiary at the acquisition date.

5. AAA is the only director of entity CD. AAA is also a director of entity GH. CD owns 30% of the equity of MN and 60% of the equity of OP.
Identify which of the following are related parties of CD by placing the appropriate response against one.

Solutions: