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CIMA F2 Exam Syllabus Topics:

CIMA Advanced Financial Reporting Sample Questions:

Question 1

AB acquired an investment in a debt instrument on 1 January 20X5 at its nominal value of $25,000, which it intends to hold until maturity. The instrument carried a fixed coupon interest rate of 5%, payable in arrears. Transactions costs of $5,000 were paid in respect of this investment. The effective interest rate applicable to this instrument was estimated at 9%.
Calculate the value of this investment that AB will include in its statement of financial position at 31 December 20X5.
Give your answer to the nearest whole number.
$ ?

Question 2

On 30 November 20X9 OPQ acquires a financial asset that is classified as Available for Sale.
Which of the following describes the value of the financial asset on the date of acquisition?

A. Present value excluding transaction costs.
B. Present value including transaction costs.
C. Fair value excluding transaction costs.
D. Fair value including transaction costs.

Question 3

FG has a weighted average cost of capital of 12% based on its existing:
* level of gearing of 30% (measured as debt/(debt + equity)); and
* business operations.
This would be used as an appropriate discount factor to assess which of the following significant projects?

A. A project to extend FG's existing operations, funded wholly by debt.
B. A project in an industry in which FG does not currently operate, funded wholly by equity.
C. A project to extend FG's existing operations, funded 30% with debt and 70% with equity.
D. A project in an industry in which FG does not currently operate, funded 30% with debt and 70% with equity.

Question 4

When preparing a consolidated statement of cash flows, which of the following describes the correct presentation of an associate's dividends?

A. Dividends paid by the associate in cash flows from financing activities
B. Dividends received from the associate in cash flows from operating activities
C. Dividends paid by the associate in cash flows from investing activities
D. Dividends received from the associate in cash flows from investing activities

Question 5

FGH plans to issue a large number of shares to the public via an IPO.
It is considering either an offer for sale at a fixed price or an offer for sale by tender.
Which of the following would be an advantage to FGH of using the offer for sale by tender compared to the fixed price offer?

A. The shares will be sold to different investors at differing values thus maximising the capital raised.
B. There is potential for reaching a higher share price thus maximising capital raised.
C. There would be more certainty over the issue price of the shares.
D. Tenders are more attractive to less sophisticated investors thus maximising potential investment.

Solutions: