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CIMA Advanced Financial Reporting Sample Questions:

1. Which of the following defines the calculation of interest cover?

A) Profit before interest and tax divided by finance costs
B) Finance costs divided by profit before interest and tax
C) Profit after tax divided by finance costs
D) Finance costs divided by profit after tax

2. MN had the following profit figures for the year ended 30 November 20X6:
MN's statement of financial position at 30 November 20X6 included the following:

Calculate return on capital employed for MN for the year ended 30 November 20X6.
Give your answer to one decimal place.
? %

3. JK is seeking to raise new finance through a rights issue of equity shares.
Which THREE of the following statements are correct?

A) Shareholders must pay the full market price for shares offered in a rights issue.
B) A rights issue will dilute an existing shareholder's control of the entity if they do not take up their rights.
C) An alternative name for a rights issue is a scrip issue of shares.
D) The administration costs associated with a rights issue are higher than those for an initial public offering.
E) Shareholders' entitlement to rights may be sold on their behalf.
F) Entities have the opportunity to underwrite a rights issue.

4. ST acquired two financial investments in the year to 31 December 20X8. One of these investments was initially classified as held for trading, the other as available for sale. ST remeasured both investments at fair value at 31 December 20X8 in accordance with IAS 39 Financial Instruments: Recognition and Measurement. The resulting gains were calculated as follows:
* Gain on held for trading investment $50,000
* Gain on available for sale investment $40,000
What was the value of the gain that ST presented in its other comprehensive income when it prepared its financial statements for the year to 31 December 20X8?
Give your answer to the nearest $000.
$ ? 000

5. ST granted 1,000 share appreciation rights (SARs) to its 100 employees on 1 December 20X7. To be eligible, employees must remain employed for 3 years from the grant date. In the year to 30 November
20X8, 10 staff left and a further 20 were expected to leave over the following two years. The fair value of each SAR was $12 at 1 December 20X7 and $15 at 30 November 20X8.
What is the accounting entry to record this transaction for the year to 30 November 20X8?

A) Dr Staff costs $350,000, Cr Equity $350,000
B) Dr Staff costs $350,000, Cr Non-current liabilities $350,000
C) Dr Staff costs $280,000, Cr Non-current liabilities $280,000
D) Dr Staff costs $280,000, Cr Equity $280,000

Solutions: