CIMA F2 Exam : Advanced Financial Reporting

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CIMA F2 Exam Syllabus Topics:

CIMA Advanced Financial Reporting Sample Questions:

Question 1

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

Question 2

When accounting for a finance lease under IAS 17 Leases, which TWO of the following are recognised in the statement of profit or loss?

A. Lease payments payable
B. Finance cost element of the lease payments
C. Capital repayment element of the lease payments
D. Lease payments paid
E. Depreciation of the leased asset

Question 3

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

Question 4

Taking each statement individually, which of the following explains the movement in the gross profit margin from 20X4 to 20X5 as calculated by the analysts?

A. Reduction in the cost of raw materials NOT passed onto customers.
B. Increase in the levels of closing inventory of raw materials.
C. Increase in the volume of sales over the year.
D. Prompt payment discounts no longer offered to customers.

Question 5

At 31 October 20X1 RS has in issue 10% debentures 20X8 with a carrying value of $350,000.
Extracts from its statement of profit or loss for the year ending 31 October 20X7 are as follows:

What is the interest cover for RS for the ended 31 October 20X7?

A. 9.0 times
B. 10.0 times
C. 8.0 times
D. 11.1 times

Solutions: