CIMA Advanced Financial Reporting : F2

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CIMA Advanced Financial Reporting Sample Questions:

1. AB acquired its subsidiary on 1 January 20X7 when the fair value of net assets was the same as book value with the exception of property, plant and equipment that had a fair value $500,000 higher than carrying value.
These assets were assessed to have a remaining useful life of 5 years from the date of acquisition.
What is the net consolidation adjustment to the property, plant and equipment balance at 31 December
20X9?
Give your answer to the nearest whole number (in '$000s).
$?

2. When producing the consolidated statement of profit or loss and other comprehensive income, which TWO of the following will be disclosed as attributable to the equity holders of the parent company and the non-controlling interests?

A) Operating profit
B) Other comprehensive income
C) Profit before tax
D) Total comprehensive income
E) Profit after tax

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

4. The consolidated statement of profit or loss for VW for the year ended 30 September 20X7 includes the following:

What is VW's interest cover for the year ended 30 September 20X7?

A) 4.5
B) 4.1
C) 3.3
D) 5.1

5. GH is a listed entity which holds equity shares in one subsidiary and one associate.
Information extracted from the most recent financial statements is as follows:
What is the interest cover for the year?

A) 11.7 times
B) 9.6 times
C) 10.7 times
D) 8.5 times

Solutions: