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CIMA F2 Exam Syllabus Topics:

CIMA Advanced Financial Reporting Sample Questions:

Question 1

The following information relates to DEF for the year ended 31 December 20X7:
* Property, plant and equipment has a carrying value of $3,500,000 and a tax written down value of
$2,500,000.
* There are unused tax losses to carry forward of $1,250,000. These tax losses have arisen due to poor trading conditions which are not expected to improve in the foreseeable future.
* The corporate income tax rate is 25%.
In accordance with IAS 12 Income Taxes, the financial statements of DEF for the year ended 31 December 20X7 would recognise deferred tax balances of:

A. Option B
B. Option D
C. Option C
D. Option A

Question 2

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. All of the above
B. 1
C. 1, 2 & 3
D. 1, 2, 3 & 4
E. 1&4
F. 2, 3 & 4

Question 3

XY owned 80% of the equity share capital of AB at 1 January 20X5. XY disposed of 20% of AB's equity share capital on 31 December 20X5 for $200,000. The non controlling interest was measured at
$140,000 immediately prior to the disposal.
What was the amount of the credit to retained earnings that XY will process in respect of this disposal when it prepares its consolidated financial statements at 31 December 20X5?

A. $60,000
B. $80,000
C. $140,000
D. $200,000

Question 4

Which THREE of the following statements about preference shares are true?

A. The characteristics of preference shares are closer to debt than equity.
B. Preference shares cannot be issued as redeemable shares.
C. Preference shareholders receive their dividend entitlement before the equity shareholders.
D. Unlike ordinary shares, preference shares may be cumulative.
E. Preference shareholders rank below the equity shareholders in a winding up.
F. For an investor, preference shares carry more risk than ordinary shares.

Question 5

The capital structure of ST is summarised in the table below:

What is the weighted average cost of capital of ST?
Give your answer as a percentage to one decimal place.
? %

Solutions: