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CIMA F2 Exam Syllabus Topics:

CIMA Advanced Financial Reporting Sample Questions:

Question 1

RS is a listed entity that has no subsidiaries although its Finance Director is also a director of TU, an unconnected entity.
It is preparing its financial statements to 30 September 20X6.
Which of the following substantial transactions must be disclosed in these financial statements in accordance with IAS 24 Related Party Disclosures?

A. Pension payments made on behalf of the Managing Director of RS.
B. Sale of finished goods to TU at normal selling price.
C. Performance related bonus payments made to the office staff for the year.
D. Purchase of production materials from TU at a discounted price to the current market value.

Question 2

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

Question 3

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

Question 4

On 1 January 20X4 JK had 1,500,000 ordinary shares in issue. On 1 September 20X4 JK issued 600,000 ordinary shares at the market value of $2.50 a share. For the financial year ended 31 December 20X4 the statement of profit or loss shows profit before tax of $625,000 and profit after tax of $500,000.
What is the earnings per share for the year ended 31 December 20X4?

A. 29.4 cents
B. 23.8 cents
C. 26.3 cents
D. 36.8 cents

Question 5

EF obtained a government licence, free of charge, to operate a silver mine in 20X7 and $5 million was spent on preparing the site. The mine commenced operation on 1 January 20X8. The licence requires that at the end of the mine's useful life of 20 years, the site above ground must be reinstated to its original position.
EF estimated that the cost in 20 years' time of this reinstatement will be $3 million, which has a present value of $1 million at 1 January 20X8.
Which THREE of the following describe how the cost of the reinstatement of the site should be treated in the financial statements of EF in the year ended 31 December 20X8?

A. The cost of the mine will be increased by $3 million on 1 January 20X8.
B. The cost of the mine will be increased by $1 million on 1 January 20X8.
C. There will be a debit to finance costs for the unwinding of the discount on the reinstatement provision.
D. Only the cost of the site preparation will be depreciated over the mine's useful economic life.
E. Depreciation will be charged over 20 years on the full cost of the mine including the reinstatement cost.
F. There will be a credit to finance costs for the unwinding of the discount on the reinstatement provision.

Solutions: