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CIMA F2 Exam Syllabus Topics:

CIMA Advanced Financial Reporting Sample Questions:

Question 1

WX acquired 20% of the equity share capital of MN for $135 million in 20X5. WX acquired a further 40% of the equity share capital of MN for $400 million on 1 October 20X8 when the fair value of the net assets of MN were $800 million.
The fair value of the initial 20% investment in MN was $175 million at 1 October 20X8. There has been no impairment of the investment in MN. WX uses the proportion of net assets method to value non- controlling interest at acquisition.
Calculate the goodwill arising on the acquisition of MN.
Give your answer to the nearest $ million.
$ ? million

Question 2

Which THREE of the following would typically indicate a finance lease?

A. The lessor is responsible for the annual maintenance of the asset.
B. An asset with a useful life of ten years is being leased for ten years.
C. The lease contract for an asset includes an upgrade to the asset every two years.
D. A leased asset has been specifically modified for the lessee's use.
E. The lessee has the option to buy the asset at the end of the lease for $1.

Question 3

FG's statement of profit or loss account for year ended 31 December 20X1 is:

What is the operating profit margin for FG for the year ended 31 December 20X1?
Give your answer to the nearest whole %.
? %

Question 4

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

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

Question 5

On 1 January 20X6 AB, a listed entity, had 10,000,000 $1 ordinary shares in issue. On 1 April 20X6 AB issued 3,000,000 $1 ordinary shares at their full market price. AB's profit was reported as $1,100,000 after charging corporate income tax of $500,000.
Place the correct values for profit and weighted average number of shares in the boxes below that will be used to calculate AB's earnings per share for the year to 31 December 20X6.

Solutions: