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CIMA Advanced Financial Reporting Sample Questions:

1. CD acquired 100% of the equity share capital of FG for cash consideration of Kr1,200,000 on 1 January
20X7.
Retained earnings of FG at the date of acquisition was Kr800,000. CD operates from Country A and its functional and presentation currency is $. FG is located and trades throughout Country B and its functional currency is the Krona (Kr).
CD has no other subsidiaries. Goodwill had not suffered any impairment to date.
Summarised data from the statements of financial position for both entities at 31 December 20X7 is presented below:

Calculate the exchange difference arising on the retranslation of goodwill on the acquisition in the consolidated statement of financial position of CD at 31 December 20X7.
Give your answer to the nearest $000.

2. Which of the following is a related party according to the definition of a related party in IAS24 Related Party Disclosures?

A) Major customer
B) Managing Director
C) Provider of finance
D) Major supplier

3. Information from the financial statements of an entity for the year to 31 December 20X5:

The gearing ratio calculated as debt/equity and interest cover are:

A) gearing of 15% and interest cover of 6.
B) gearing of 16% and interest cover of 4.
C) gearing of 16% and interest cover of 6.
D) gearing of 15% and interest cover of 4.

4. The consolidated statement of profit or loss for VW for the year ended 30 September 20X7 includes the following:

What is VW's interest cover for the year ended 30 September 20X7?

A) 4.5
B) 3.3
C) 4.1
D) 5.1

5. On 1 January 20X7 GH purchased plant and equipment at a cost of $400,000. The temporary differences in respect of this plant and equipment at 31 December 20X7 and 20X8 have been calculated as follows:

Assume that there are no other temporary differences in the periods and that the corporate income tax rate is 25%. GH is expected to have significant taxable profits in the future.
Which of the following is the correct impact in GH's statement of financial position at 31 December 20X8 in respect of deferred tax?

A) Decrease in the deferred tax liability.
B) Increase in the deferred tax liability.
C) Decrease in the deferred tax asset.
D) Increase in the deferred tax asset.

Solutions: