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CIMA F2 Exam Syllabus Topics:

CIMA Advanced Financial Reporting Sample Questions:

1. GH granted 100 share options to each of its 1,000 employees on 1 January 20X8. The fair value of each option was $7 on 1 January 20X8 and had risen to $8 at 31 December 20X8.
Which of the following statements represents the treatment that GH adopted to account for the related expense of these share options in its financial statements for the year ended 31 December 20X8, in accordance with IFRS 2 Share-based Payments?

A) The expense was measured using the fair value of $7 and the credit entry was to equity.
B) The expense was measured using the fair value of $8 and the credit entry was to liabilities.
C) The expense was measured using the fair value of $7 and the credit entry was to liabilities.
D) The expense was measured using the fair value of $8 and the credit entry was to equity.

2. Operating segments are separately reportable where they exceed 15% of revenue / profits / assets.
These must in total cover 80% of total revenue. Is this statement true or false?

A) False
B) True

3. Taking each statement individually, which of the following explains the movement in the gross profit margin from 20X4 to 20X5 as calculated by the analysts?

A) Prompt payment discounts no longer offered to customers.
B) Increase in the volume of sales over the year.
C) Reduction in the cost of raw materials NOT passed onto customers.
D) Increase in the levels of closing inventory of raw materials.

4. XY has a weighted average cost of capital (WACC) of 12%. The debt:equity ratio is 1:3 and this is considered low for the industry. XY needs to raise finance to purchase new machinery in the coming year.
Which of the following forms of finance is most likely to increase the WACC?

A) 6% bank loan
B) 8% preference shares
C) Finance lease
D) Rights issue of equity shares

5. What is the total comprehensive income attributable to the shareholders of GHI that will be presented in GHI's consolidated statement of changes in equity for the year ended 31 December 20X4?

A) $2,875,000
B) $3,260,000
C) $2,880,000
D) $2,780,000

Solutions: