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CIMA F2 Exam Syllabus Topics:

CIMA Advanced Financial Reporting Sample Questions:

Question 1

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.
? %

Question 2

When preparing a consolidated statement of cash flows, which of the following describes the correct presentation of an associate's dividends?

A. Dividends paid by the associate in cash flows from financing activities
B. Dividends received from the associate in cash flows from investing activities
C. Dividends received from the associate in cash flows from operating activities
D. Dividends paid by the associate in cash flows from investing activities

Question 3

Information from the financial statements of RST for the year ended 30 April 20X9 is as follows:

At 30 April 20X9 the ordinary shares are trading at $4.75.
What is the price earnings (P/E) ratio for RST at 30 April 20X9?

A. 7.92
B. 15.83
C. 9.31
D. 10.56

Question 4

CD acquired 100% of the equity share capital of FG for cash consideration of Kr1,200,000 on 1 January
20X7.
Retained earnings of FG at the date of acquisition was Kr800,000. CD operates from Country A and its functional and presentation currency is $. FG is located and trades throughout Country B and its functional currency is the Krona (Kr).
CD has no other subsidiaries. Goodwill had not suffered any impairment to date.
Summarised data from the statements of financial position for both entities at 31 December 20X7 is presented below:

Which of the following is the correct application of IAS 21 The Effects of Changes in Foreign Exchange Rates in translating FG's statement of financial position into the presentation currency of CD for consolidation purposes at 31 December 20X7?

A. * Monetary assets and liabilities at closing rate.
* Non monetary assets and liabilities at historic rate.
B. * Goodwill at historic rate.
* Assets and liabilities at closing rate.
C. * Monetary assets and liabilities at historic rate.
* Non monetary assets and liabilities at closing rate.
D. * Goodwill at closing rate.
* Assets and liabilities at closing rate.

Question 5

Which of the following statements are true regarding consolidated cash flows after the acquisition of a subsidiary?
Select ALL that apply.

A. Net cash paid to acquire a subsidiary is shown as a cash inflow within the cash flow from investing activities
B. Cash acquired from the subsidiary upon purchase is represented as a cash inflow
C. Disclosure notes are required to show cash and cash equivalents paid or received, but not details of goodwill, assets and liabilities acquired
D. Adjustments need to be made to group working capital in light of the working capital acquired from the subsidiary
E. Further adjustments are required to cash inflows and outflows after profit has been consolidated
F. The subsidiary's cash inflows and outflows become part of the group after purchase

Solutions: