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CIMA F2 Exam Syllabus Topics:

CIMA Advanced Financial Reporting Sample Questions:

1. FG and RS operate in the same retail sector within the same country and are of a similar size. The following ratios have been calculated based on the financial statements for the year ended 30 September 20X4:

Which of the following factors would limit the usefulness of these ratios as a basis for assessing the comparative performances of FG and RS?

A) RS sold a piece of land for a sum much greater than its carrying value.
B) RS operates at the low margin end of the market whilst FG operates at the high margin end.
C) RS has a higher level of borrowings and associated finance costs.
D) FG has a higher level of deferred tax liabilities than RS.

2. 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) 10.7%
B) 13.2%
C) 12.9%
D) 10.4%

3. Ratios have been produced below for EF for the year to 31 March:

Which TWO of the following could explain the movement in both gearing and ROCE?

A) A bank loan to purchase new machinery on 31 March 20X3.
B) A revaluation upwards on the head office property on 1 April 20X2.
C) A debt issue on 31 March 20X3.
D) A bonus issue of shares on 1 April 20X2.
E) A rights issue on 31 March 20X3.

4. LM acquired 15% of the equity share capital of ST on 1 January 20X6 for $18 million. LM acquired a further 50% of the equity share capital of ST for $50 million on 1 January 20X7 when the fair value of ST's net assets was $82 million. The original 15% investment in ST had a fair value of $20 million at 1 January 20X7. The non controlling interest in ST was measured at its fair value of $30 million at the date control in ST was acquired.
Calculate the goodwill arising on the acquisition of ST that LM included in its consolidated financial statements at 31 December 20X7.
Give your answer to the nearest $ million.
$ ? million

5. Mr. Rodgers is an accountant for JK Pic. He is asked to record a particular share-based payment in the company's accounts and obliges by debiting as an expense the first relevant account and crediting the corresponding double-entry as a liability.
Which type of share-based payment has Mr. Rodgers recorded?

A) Equity-settled in the future
B) Cash-settled in the future
C) Cash-settled immediately
D) Neither cash nor equity-settled
E) Equity-settled immediately

Solutions: