Exam Name: Advanced Financial Reporting
Certification Provider: CIMA
Corresponding Certification: CIMA Management
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CIMA F2 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Group Financial Statements | - Associates and joint arrangements - Business combinations - Consolidated financial statements |
| Financial Reporting Framework | - Conceptual framework of financial reporting - Regulatory environment and standards (IFRS overview) |
| Financial Statements | - Preparation and presentation of financial statements - Statement of cash flows |
| Interpretation of Financial Statements | - Performance evaluation - Financial ratio analysis |
| Specialised Financial Reporting Topics | - Events after reporting period - Changes in accounting policies and estimates - Financial instruments |
CIMA Advanced Financial Reporting Sample Questions:
The tax benefit on a company's asset is £180,000 and the useful life on that asset is five years. The company creates a deferred tax provision to spread this benefit over the asset's useful life.
What entry is needed to reduce this deferred tax provision in the company's year two accounts?
- A. DR Deferred tax liability (SOFP) £144,000
- B. CR Corporation tax (income statement) £144,000
- C. DR Deferred tax liability (SOFP) £36,000
- D. CR Deferred tax liability (SOFP) £144,000
- E. DR Corporation tax (income statement) £36,000
- F. DR Corporation tax (income statement) £144,000
- G. CR Deferred tax liability (SOFP) £36,000
- H. CR Corporation tax (income statement) £36,000
Correct Answer: C 🗳️
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:
Which of the following is the correct application of IAS 21 The Effects of Changes in Foreign Exchange Rates in translating FG's statement of financial position into the presentation currency of CD for consolidation purposes at 31 December 20X7?
- A. * Goodwill at historic rate.
* Assets and liabilities at closing rate. - B. * Monetary assets and liabilities at historic rate.
* Non monetary assets and liabilities at closing rate. - C. * Goodwill at closing rate.
* Assets and liabilities at closing rate. - D. * Monetary assets and liabilities at closing rate.
* Non monetary assets and liabilities at historic rate.
Correct Answer: C 🗳️
Which of the following best describes the goal of WACC as a measure?
- A. To work out the average return that is required by the company on its investments in order to satisfy all debt holders.
- B. To work out the minimum return that is required by the company on its investments in order to satisfy all shareholders and debt holders.
- C. To work out the average return that is required by the company on its investments in order to satisfy all shareholders.
- D. To work out the average return that is required by the company on its investments in order to satisfy all shareholders and debt holders.
Correct Answer: D 🗳️
Which of the following statements about ST is true?
- A. The increase in administrative expenses is in line with the increase in revenues.
- B. The effective tax rate incurred by ST has remained largely the same.
- C. The ratio of distribution costs to revenue has increased significantly.
- D. The return on the investment in associate on an annual basis is 14%.
Correct Answer: B 🗳️
Which of the following examples of contracts will use cost of sales as the balancing figure when calculating profit or loss?
Select ALL that apply.
- A. Contract A has a total value of£75m, costs to date of£61m and expected costs to completion of£20m.
The contracts % stage of completion was calculated by dividing its value to date of£45m by£75m. - B. Contract A has a total value of£60m, costs to date of£42m and expected costs to completion of£15m.
The project's % stage of completion is 80% using the value method. - C. Contract A has a total value of£85m, costs to date of£69m and expected costs to completion of£22m.
The contracts % stage of completion was calculated by dividing its costs incurred to date of£69m by £75m. - D. Contract A has a total value of£50m, costs to date of£42m and expected costs to completion of£15m.
The project's % stage of completion is 74% using the cost method. - E. Contract A has a total value of£55m, costs to date of£33m and expected costs to completion of£18m.
Correct Answer: A,B 🗳️
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