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CIMA F2 Exam Syllabus Topics:

CIMA Advanced Financial Reporting Sample Questions:

1. Which of the following best describes the goal of WACC as a measure?

A) To work out the minimum return that is required by the company on its investments in order to satisfy all shareholders and debt holders.
B) To work out the average return that is required by the company on its investments in order to satisfy all shareholders.
C) To work out the average return that is required by the company on its investments in order to satisfy all shareholders and debt holders.
D) To work out the average return that is required by the company on its investments in order to satisfy all debt holders.

2. What figure will be presented for "dividend paid to shareholders of GHI" in GHI's consolidated statement of changes in equity for the year ended 31 December 20X4?
Give your answer to the nearest $000.
$ ? 000

3. AB and FG incorporated on 1 January 20X1 in the same country and had similar investment in net assets.
Both entities are financed entirely by equity. In the year to 31 December 20X1 both entities generated the same volume of sales.
Which of the following, taken individually, would explain why AB's return on capital employed ratio was lower than that of FG?

A) AB paid a lower dividend to its shareholders than FG in the year.
B) FG issued bonds on 31 December 20X1; AB remains ungeared.
C) AB revalued its non current assets upwards on 31 December 20X1; FG's non current assets were stated at historic cost.
D) AB's deferred tax provision at the year end is higher than that of FG.

4. Which of the following should be eliminated when using the equity method to account for associates in a parent's financial statements?
Select ALL that apply.

A) Dividends from associates
B) Intra-group balances and transactions
C) Goodwill payments
D) Unrealised profits

5. XY owned 60% of the equity share capital of AB at 1 January 20X6. XY acquired a further 20% of AB's equity share capital on 31 December 20X6 for $500,000. The non controlling interest in AB was measured at $720,000 immediately prior to the 20% acquisition.
Calculate the amount that XY debited to non controlling interest when it accounted for the 20% acquisition in its consolidated financial statements at 31 December 20X6.
Give your answer to the nearest $000.
$ ? 000

Solutions: