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CIMA F2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Financing capital projects | 15% | |
| Financial reporting standards | 25% | |
| Group accounts | 25% | |
| Analysing financial statements | 25% | |
| Integrated reporting and sustainability reporting | 10% |
CIMA Advanced Financial Reporting Sample Questions:
Which TWO of the following statements about bonds and their issue are true?
- A. Credit rating agencies assign risk categories to bond issues.
- B. Bonds are a form of loan capital, traded on stock exchanges.
- C. Bonds are a risk-free form of investing because they will always be repaid.
- D. All bonds have the same terms and conditions when issued.
- E. A bond issue is never underwritten because the return is fixed and guaranteed.
Correct Answer: A,B 🗳️
Which THREE of the following would typically indicate a finance lease?
- A. The lessee has the option to buy the asset at the end of the lease for $1.
- B. The lease contract for an asset includes an upgrade to the asset every two years.
- C. The lessor is responsible for the annual maintenance of the asset.
- D. A leased asset has been specifically modified for the lessee's use.
- E. An asset with a useful life of ten years is being leased for ten years.
Correct Answer: A,D,E 🗳️
LM and JK operate in the same country and prepare their financial statements to 30 June 20X6 in accordance with International Accounting Standards. On 27 June 20X6 both entities raised $1 million cash by issuing debt instruments with identical terms and conditions. Prior to this issue both entities were financed entirely by equity.
At 30 June 20X6 the gearing ratios, calculated as Debt/Equity x 100%, were as follows:
LM: 30%
JK: 65%
Which of the following independent options would explain the difference between LM and JK's year-end gearing?
- A. LM had 100,000 $1 shares at the year end; JK had 200,000 50c shares in issue at the year end.
- B. LM revalued its land and buildings upwards in the year; JK has performed no revaluations.
- C. LM held no investments in other entities; JK revalued its available for sale investments upwards in the year.
- D. LM made a bonus issue from retained earnings in the year; JK issued no shares in the year.
Correct Answer: B 🗳️
An investor owns 75 shares values at $1.50 each. If the shares increase in value to $1.75, how much money will the investor have made through this capital gain?
- A. $131.25
- B. $18.75
- C. $112.50
- D. $26.25
- E. $187.50
- F. $15
Correct Answer: B 🗳️
ST acquired 75% of the 2 million $1 equity shares of CD on 1 January 20X3, when the retained earnings of CD were S3,550,000. CD has no other reserves.
ST paid $5,600,000 for the shares in CD and the non controlling interest was measured at its fair value of S1,400,000 at acquisition.
At 1 January 20X3, the fair value of CD's net assets were equal to their carrying amount, with the exception of a building. This building had a fair value of $1,000,000 in excess of its carrying amount and a remaining useful life of 25 years on 1 January 20X3.
At 31 December 20X5, the retained earnings of ST and CD were $8,500,000 and $5,250,000 respectively.
What is the value of retained earnings that will be presented in the consolidated statement of financial position of ST as at 31 December 20X5?
- A. $9,775,000
- B. $9,685,000
- C. $9,715,000
- D. $10,080,000
Correct Answer: B 🗳️
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