Exam Name: Advanced Financial Reporting
Certification Provider: CIMA
Corresponding Certification: CIMA Management
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CIMA F2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Financial reporting standards | 25% | |
| Topic 2: Financing capital projects | 15% | |
| Topic 3: Group accounts | 25% | |
| Topic 4: Analysing financial statements | 25% | |
| Topic 5: Integrated reporting and sustainability reporting | 10% |
CIMA Advanced Financial Reporting Sample Questions:
When establishing a group structure, which of the following factors need to be considered: Select ALL that apply.
- A. Intra-group investments
- B. The date of acquisition
- C. Non-controlling interests
- D. The percentage ownership
- E. Whether control is direct or indirect
- F. Goodwill
- G. Whether control has been established
Correct Answer: B,D,G 🗳️
Which of the following examples would be classed as related parties ofJH Ltd due to the power they possess to directly influence the company?
1: JH Ltd's managing director
2: The son of JH Ltd's managing director, who is an intern in the company's office
3: The brother of JH Ltd's managing director, whose business supplies a large amount of production material for the company
4: JH Ltd's subsidiary company, AL Ltd
5: BR PLC, one of JH Ltd's regular customers
- A. 1&4
- B. 1
- C. 2, 3 & 4
- D. 1, 2, 3 & 4
- E. 1, 2 & 3
- F. All of the above
Correct Answer: B 🗳️
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 other comprehensive income.
- D. A provision should be recognised for the unavoidable lease payments with a corresponding charge to profit or loss.
Correct Answer: D 🗳️
Information from the financial statements of RST for the year ended 30 April 20X9 is as follows:
At 30 April 20X9 the ordinary shares are trading at $4.75.
What is the price earnings (P/E) ratio for RST at 30 April 20X9?
- A. 10.56
- B. 7.92
- C. 9.31
- D. 15.83
Correct Answer: D 🗳️
A local council is one year into a two year project to renovate local parks. The project is on track to be completed within the set time-scale, however it has proved more costly than initially expected.
The project is on track to be completed within its two year period. Contracts for the labour and materials needed to renovate the parks were agreed at the start of the project and no changes have arisen. Despite the fact that the council has yet to fully settle these contracts, costs are set to be as budgeted.
Why would this example not be recognised as a provision?
- A. Neither the timing nor the amount of the provision is uncertain.
- B. The council doesn't have a present obligation from the project.
- C. The settlement of the contract is unlikely to result in an outflow from the council.
- D. The council has no potential future obligations arising from the project.
Correct Answer: A 🗳️
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