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CIMA F2 Exam Syllabus Topics:

CIMA Advanced Financial Reporting Sample Questions:

Question 1

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 2

JK has calculated its inventory holding period:

Which THREE of the following would have contributed to the above movement in inventory holding period?

A. JK's main supplier offered a significant one-off discount for purchases made in March 20X8.
B. JK is enforcing stringent inventory control techniques following management instructions.
C. A substantial contract is due to be dispatched early in April 20X8.
D. It has been difficult to obtain one of JK's main components due to import issues with its overseas supplier.
E. In January 20X8 a major competitor entered the market in which JK operates.
F. JK suffered industrial action by its production staff in the period December 20X7 to February 20X8.

Question 3

On 1 January 20X8 XY, a listed entity, had 10,000,000 ordinary shares in issue each with a par value of 50 cents. On 1 July 20X8 XY raised $6,000,000 by issuing ordinary shares at a price of £1.50 each which was the full market price.
Place the correct figure into the box below to show the number that XY will use as its weighted average number of ordinary shares in the calculation of earnings per share for the year to 31 December 20X8.

Question 4

LM is preparing its consolidated financial statements for the year ended 30 April 20X5. During the year LM acquired 30% of the equity shares of AB giving it significant influence over AB.
LM conducted ratio analysis comparing the financial performance of the group for 30 April 20X4 and
20X5.
Which of the following ratios would not be comparable as a result of the acquisition of AB?

A. Operating profit margin.
B. Return on capital employed.
C. Interest cover.
D. Earnings per share.

Question 5

ST has in issue unquoted 7% debentures which were issued at par and are redeemable in 1 year's time.
These debentures cannot be traded. The yield to maturity on these debentures has been calculated at
5%.
Which of the following would explain why the yield to maturity is lower than the coupon?

A. The market value of the debentures must be higher than their par value.
B. ST will benefit from the tax relief on the interest payment.
C. The debentures will be redeemed at a discount to their par value.
D. The debentures will be redeemed at their par value.

Solutions: