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CIMA F2 Exam Syllabus Topics:

CIMA Advanced Financial Reporting Sample Questions:

1. AB acquired its one subsidiary, CD, on 1 January 20X1. At this date the fair value of CD's property, plant and equipment was found to be $40 million higher than its carrying value. The relevant items had a remaining estimated useful life of 10 years from the date of acquisition.
At 31 December 20X4 AB and CD presented property, plant and equipment of $100 million and $50 million respectively in their individual financial statements.
The value of property, plant and equipment presented in AB's consolidated statement of financial position at 31 December 20X4 is:

A) $174 million
B) $150 million
C) $190 million
D) $134 million

2. LM and JK operate in the same country and prepare their financial statements to 30 June 20X6 in accordance with International Accounting Standards. On 27 June 20X6 both entities raised $1 million cash by issuing debt instruments with identical terms and conditions. Prior to this issue both entities were financed entirely by equity.
At 30 June 20X6 the gearing ratios, calculated as Debt/Equity x 100%, were as follows:
LM: 30%
JK: 65%
Which of the following independent options would explain the difference between LM and JK's year-end gearing?

A) LM had 100,000 $1 shares at the year end; JK had 200,000 50c shares in issue at the year end.
B) LM held no investments in other entities; JK revalued its available for sale investments upwards in the year.
C) LM made a bonus issue from retained earnings in the year; JK issued no shares in the year.
D) LM revalued its land and buildings upwards in the year; JK has performed no revaluations.

3. Which of the following defines the calculation of interest cover?

A) Finance costs divided by profit before interest and tax
B) Profit after tax divided by finance costs
C) Finance costs divided by profit after tax
D) Profit before interest and tax divided by finance costs

4. AB and CD are separate entities that prepare financial statements to 31 May using international accounting standards. AB and CD provide technical support services to the financial services industry and operate in the same country. The financial statements are identical except for the following:
* AB purchased all operating equipment, paying $100,000, using a 5 year bank loan. The useful life of the equipment was 5 years.
* CD signed an operating lease agreement for all operating equipment for 5 years paying
$20,000 per year.
Both entities charge all expenses relating to the equipment to cost of sales.
From the information provided, which of the following ratios would be reliably comparable for AB and CD?

A) Profit before tax margin
B) Non current asset turnover
C) Return on capital employed
D) Gross profit margin

5. EF have just paid a dividend of 20 cents a share and the current share price is $3.75. EF regularly reinvests 40% of its profit for the year and generates a return on reinvested funds of 12%.
The cost of equity for EF using the dividend valuation model is:

A) 10.4%
B) 12.9%
C) 10.7%
D) 13.2%

Solutions: