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CIMA F2 Exam Syllabus Topics:

CIMA Advanced Financial Reporting Sample Questions:

1. 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) $4.88
B) $3.25
C) $1.63
D) $3.90

2. LM has made the following share purchases during the year:
* Purchased 55% of the equity share capital of OP.
* Purchased 45% of the equity share capital of QR. LM have the power to appoint the majority of board members on the QR board.
* Purchased 30% of the equity share capital of ST. LM is represented by one director on the main board of ST which has five members in total. The other 70% of ST's equity share capital is owned by a single company, UV.
The Managing Director has told you that OP has performed well, but both QR and ST have not performed as expected. He is therefore pleased that OP will be included as a subsidiary and that QR and ST will only be included as investments in the group financial statements.
In accordance with the ethical principle of professional competence and due care how should the investments in OP, QR and ST be treated in the group financial statements?

A) OP should be consolidated and QR and ST should be equity accounted.
B) OP and QR should be consolidated and ST should be equity accounted.
C) OP and QR should be equity accounted and ST should be valued at cost.
D) OP should be consolidated, QR should be equity accounted and ST should be valued at cost.

3. AB's financial information shows that the non current assets' carrying value is greater than the tax base at the year end.
What is the journal entry to record the movement in the provision for deferred tax resulting from this difference?

A) Dr Other comprehensive incomeCr Deferred tax provision
B) Dr Deferred tax provisionCr Tax expense
C) Dr Tax expenseCr Deferred tax provision
D) Dr Deferred tax provisionCr Other comprehensive income

4. Entity A entered into a 3 year operating lease on 1 April 20X3. The rentals are £5,000 a year payable in advance with an additional payment of $1,800 payable on 1 April 20X3.
The rental expense to be included in the statement of profit or loss for the year ended 31 December
20X3 will be:

A) $6,800
B) $5,600
C) $5,000
D) $4,200

5. PQ is a retail business. In recent years they have improved their financial performance and increased their revenue. The following ratios have been calculated for the years ended 31 December 20X4 and
20X3:

Which of the following explanations of PQ's financial performance is consistent with these ratios?

A) In 20X4 taxation legislation was amended which reduced the rate of corporate income tax by 3.5%.
B) In 20X4 PQ reduced the unit selling price resulting in an increase in volumes sold and an increase in overall revenue.
C) In 20X4 PQ sold a retail outlet resulting in a significant gain on disposal which has been deducted from administrative expenses.
D) PQ changed suppliers early in 20X4 because the new supplier agreed to supply the same goods at a cheaper price.

Solutions: