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CIMA F2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Financing capital projects | 15% | |
| Topic 2: Analysing financial statements | 25% | |
| Topic 3: Financial reporting standards | 25% | |
| Topic 4: Group accounts | 25% | |
| Topic 5: Integrated reporting and sustainability reporting | 10% |
CIMA Advanced Financial Reporting Sample Questions:
An entity has declared a dividend of $0.12 a share. The cum dividend market price of one equity share is
$1.40.
Assuming a dividend growth rate of 7% a year, what is the entity's cost of equity?
- A. 8.6%
- B. 16.2%
- C. 9.4%
- D. 17.0%
Correct Answer: D 🗳️
AB acquired a financial investment on 1 January 20X9, incurring $5,000 related agency fees. AB initially classified the investment as held for trading, in accordance with IAS 32 Financial Instruments:
Presentation.
Which of the following statements reflects the accounting treatment that AB adopted in respect of this investment when it prepared its financial statements to 31 December 20X9?
- A. Agency fees were recorded as an expense and the gain/loss on the remeasurement of the investment at the year end was recorded in other comprehensive income.
- B. Agency fees were added to the cost of the investment and the gain/loss on the remeasurement of the investment at the year end was recorded in profit or loss for the year.
- C. Agency fees were recorded as an expense and the gain/loss on the remeasurement of the investment at the year end was recorded in profit or loss for the year.
- D. Agency fees were added to the cost of the investment and the gain/loss on the remeasurement of the investment at the year end was recorded in other comprehensive income.
Correct Answer: C 🗳️
An accountant acting under their Code of Ethics would do which THREE of the following?
- A. Report material conflicts of interest to a more senior level.
- B. Reject a justified change to a depreciation policy that increases profitability.
- C. Accept a recommendation from the audit committee to increase segregation of duties within the finance department.
- D. Accept a director's instruction to remove one element of their remuneration from the directors' remuneration report.
- E. Resist pressure from the directors to recognise revenue on sales where the risks and rewards have not transferred to the customer.
- F. Make a provision for a liability of uncertain timing or amount, requested by the directors, where there is NOT a present obligation.
Correct Answer: A,C,E 🗳️
AB acquired its one subsidiary, CD, on 1 January 20X1. At this date the fair value of CD's property, plant and equipment was found to be $40 million higher than its carrying value. The relevant items had a remaining estimated useful life of 10 years from the date of acquisition.
At 31 December 20X4 AB and CD presented property, plant and equipment of $100 million and $50 million respectively in their individual financial statements.
The value of property, plant and equipment presented in AB's consolidated statement of financial position at 31 December 20X4 is:
- A. $150 million
- B. $174 million
- C. $134 million
- D. $190 million
Correct Answer: B 🗳️
XY purchased $100,000 of quoted 8% bonds in the current year which it intends to hold until redemption.
Which of the following identifies the correct classification and subsequent measurement basis for this financial instrument?
- A. A loans and receivables financial asset subsequently measured at fair value with gains and losses in reserves.
- B. A held to maturity financial asset subsequently measured at amortised cost.
- C. A held to maturity financial asset subsequently measured at fair value with gains and losses in reserves.
- D. A loans and receivables financial asset subsequently measured at amortised cost.
Correct Answer: B 🗳️
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