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CIMA F2 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Financial Reporting Framework | - Conceptual framework of financial reporting - Regulatory environment and standards (IFRS overview) |
| Specialised Financial Reporting Topics | - Financial instruments - Events after reporting period - Changes in accounting policies and estimates |
| Interpretation of Financial Statements | - Performance evaluation - Financial ratio analysis |
| Group Financial Statements | - Consolidated financial statements - Associates and joint arrangements - Business combinations |
| Financial Statements | - Statement of cash flows - Preparation and presentation of financial statements |
CIMA Advanced Financial Reporting Sample Questions:
LM acquired 15% of the equity share capital of ST on 1 January 20X6 for $18 million. LM acquired a further 50% of the equity share capital of ST for $50 million on 1 January 20X7 when the fair value of ST's net assets was $82 million. The original 15% investment in ST had a fair value of $20 million at 1 January 20X7. The non controlling interest in ST was measured at its fair value of $30 million at the date control in ST was acquired.
Calculate the goodwill arising on the acquisition of ST that LM included in its consolidated financial statements at 31 December 20X7.
Give your answer to the nearest $ million.
$ ? million
Correct Answer:
18, 18000000
MNO has calculated its return on capital employed ratio for 20X4 and 20X5 as 41% and 56% respectively.
Taking each statement in isolation, which would explain the movement in the ratio between the 2 years?
- A. In 20X4 an unused building was sold at a price in excess of its carrying value.
- B. In 20X5 the increase in value of MNO's head office was reflected in the financial statements.
- C. In 20X4 an onerous contract was provided for and this provision did not change in 20X5.
- D. In 20X5 the average interest rate on borrowing decreased compared to 20X4.
Correct Answer: C 🗳️
DE acquired 10% of the equity shares of KL on 31 December 20X2.
A further 50% of the equity shares of KL were acquired by DE on 1 January 20X4.
Which THREE of the following would be part of the process for recording the second purchase of shares?
- A. Goodwill being calculated at 1 January 20X4 for the first time.
- B. The 10% investment being revalued to fair value at 1 January 20X4.
- C. The goodwill calculated at 31 December 20X2 being revalued at 1 January 20X4.
- D. Assets, liabilities, income and expenses being fully consolidated from 1 January 20X4.
- E. Net assets at 1 January 20X4 being compared to the purchase consideration and a transfer to equity made.
- F. A 50% non controlling interest will be shown in the consolidated financial statements.
Correct Answer: A,B,D 🗳️
AB's financial information shows that the non current assets' carrying value is greater than the tax base at the year end.
What is the journal entry to record the movement in the provision for deferred tax resulting from this difference?
- A. Dr Other comprehensive incomeCr Deferred tax provision
- B. Dr Deferred tax provisionCr Tax expense
- C. Dr Tax expenseCr Deferred tax provision
- D. Dr Deferred tax provisionCr Other comprehensive income
Correct Answer: C 🗳️
Which TWO of the following are relevant ethical considerations when selecting an accounting policy?
- A. It is in accordance with International Financial Reporting Standards.
- B. It maximises shareholder wealth.
- C. It is straightforward to implement.
- D. It shows faithful representation of the financial statements.
- E. It shows a favourable view of performance.
Correct Answer: A,D 🗳️
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