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CIMA F2 Exam Syllabus Topics:

CIMA Advanced Financial Reporting Sample Questions:

1. Company A are approached by a wealthy and internationally famous investor shortly before the launch date of their IPO. He tells them that the company do not need to incur all of the cost and risk of an IPO, as he will give them S55 million for 65% equity in the company.
Which of the following statements are also true of the offer? Select ALL that apply.

A) The investor will probably want to manage the company
B) This offer is from an angel investor
C) The investor will want a long term commitment in the company
D) The offer may ultimately require the majority stakeholder to sell his shares in the company

2. The dividend yield of ST has fallen in the year to 31 May 20X5, compared to the previous year.
The share price on 31 May 20X4 was $4.50 and on 31 May 20X5 was $4.00. There were no issues of share capital during the year.
Which of the following should explain the reduction in the dividend yield for the year to 31 May 20X5 compared to the previous year?

A) The profit for the year fell significantly and the dividend per share stayed the same.
B) To compensate investors for the reduction in share price a higher dividend per share was paid.
C) Surplus cash was used to pay a special dividend in addition to the normal dividend in the year.
D) The dividend paid in the year was reduced in order to pay for new assets.

3. On 1 September 20X3, GH purchased 200,000 $1 equity shares in QR for $1.20 each and classified this investment as held for trading.
GH paid a 1% transaction fee to its broker on this transaction. QR's equity shares had a fair value of
$1.35 each on 31 December 20X3.
Which of the following journals records the subsequent measurement of this financial instrument at 31 December 20X3?

A) Option B
B) Option D
C) Option C
D) Option A

4. 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 Tax expenseCr Deferred tax provision
C) Dr Deferred tax provisionCr Other comprehensive income
D) Dr Deferred tax provisionCr Tax expense

5. A group presents its financial statements in A$.
The goodwill of its only foreign subsidiary was measured at B$100,000 at acquisition. There have been no impairments to this goodwill.
Exchange rates (where A$/B$ is the number of B$'s to each A$) are as follows:

The value of goodwill to be included in the group's statement of financial position in respect of its foreign subsidiary for the year ended 31 December 20X4 is:

A) A$66,667.
B) A$132,000.
C) A$150,000.
D) A$75,758.

Solutions: