CIMA F2 : Advanced Financial Reporting

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CIMA F2 Exam Syllabus Topics:

CIMA Advanced Financial Reporting Sample Questions:

1. The consolidated statement of profit or loss for VW for the year ended 30 September 20X7 includes the following:

What is VW's interest cover for the year ended 30 September 20X7?

A) 3.3
B) 5.1
C) 4.1
D) 4.5

2. Which of the following principles are the basic principles followed by the consolidated income statement?
Select ALL that apply.

A) Ignore investment income from subsidiary to parent (e.g. dividend payments or loan interest)
B) Include all of the parent's income and expenses minus all of the subsidiaries' income and expenses
C) After profit for the period, show the profit split between amounts attributable to the parent's shareholders and other shareholders
D) Include all of the parent's income and expenses plus all of the subsidiaries' income and expenses
E) Include investment income from subsidiary to parent (e.g. dividend payments or loan interest)

3. AB acquired its one subsidiary, CD, on 1 January 20X1. At this date the fair value of CD's property, plant and equipment was found to be $40 million higher than its carrying value. The relevant items had a remaining estimated useful life of 10 years from the date of acquisition.
At 31 December 20X4 AB and CD presented property, plant and equipment of $100 million and $50 million respectively in their individual financial statements.
The value of property, plant and equipment presented in AB's consolidated statement of financial position at 31 December 20X4 is:

A) $190 million
B) $150 million
C) $134 million
D) $174 million

4. 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.
$ ?

5. PQ and WX are similar sized entities and operate in the same industry within Country X . Both operate from a single warehouse and have similar levels of non current asset resources.
The following ratios have been calculated at 31 October 20X8:

If considered individually, which of the following would limit the usefulness of these ratios in assessing the comparative financial performances of PQ and WX?

A) Depreciation of warehouses being charged to cost of sales by PQ and distribution costs by WX.
B) Year end review of equipment resulting in WX charging an impairment loss while PQ's equipment is not impaired.
C) Operating lease rentals for plant and equipment being charged to administration expenses by PQ and distribution costs by WX.
D) Increased prices for raw materials, which was passed on to customers by both entities.

Solutions: