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CIMA F2 Exam Syllabus Topics:

CIMA Advanced Financial Reporting Sample Questions:

Question 1

EF have just paid a dividend of 20 cents a share and the current share price is $3.75. EF regularly reinvests 40% of its profit for the year and generates a return on reinvested funds of 12%.
The cost of equity for EF using the dividend valuation model is:

A. 10.4%
B. 10.7%
C. 12.9%
D. 13.2%

Question 2

Which of the following would limit the effectiveness of analysis performed on the operating profit margins of two separate entities with the same total revenue over a12 month period?

A. Different approaches to allocating expenses to cost of sales, administration expenses and distribution costs.
B. Different accounting estimates in respect of depreciation of property, plant and equipment.
C. Different pattern of monthly revenues caused by seasonality.
D. Different interest rates on loan finance available to the entities.

Question 3

GH's financial statements show the following:
What is the value of the dividend received from the associate to be included in GH's consolidated statement of cash flows for the year?
Give your answer to the nearest $000.
$ ? 000

Question 4

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. CR Corporation tax (income statement) £144,000
B. CR Deferred tax liability (SOFP) £36,000
C. DR Corporation tax (income statement) £144,000
D. DR Corporation tax (income statement) £36,000
E. DR Deferred tax liability (SOFP) £144,000
F. CR Deferred tax liability (SOFP) £144,000
G. CR Corporation tax (income statement) £36,000
H. DR Deferred tax liability (SOFP) £36,000

Question 5

AB, a listed entity, prepared its financial statements to 31 December 20X7, in accordance with international accounting standards.
Which THREE of the following were disclosed as related parties of AB in its financial statements?

A. AB's main supplier, GH, who supplies more than 70% of AB's goods for manufacture.
B. ST, an entity that was jointly established by AB and CD, and that is accounted for as a joint venture in AB's financial statements to 31 December 20X7.
C. The wife of the Managing Director of AB, to whom AB sold a motor vehicle in the year to 31 December 20X7.
D. AB's bank that provides more than 60% of the entity's loan finance.
E. AB's defined benefit pension plan.

Solutions: