Exam Name: Advanced Financial Reporting
Certification Provider: CIMA
Corresponding Certification: CIMA Management
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CIMA F2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Financial Reporting Standards | 25% | - Leases (IFRS 16) - IFRS framework and application - Revenue recognition (IFRS 15) - Financial instruments (IFRS 9) |
| Topic 2: Financing Capital Projects | 15% | - Cost of capital calculations - Sources of long-term finance - Capital structure theories |
| Topic 3: Integrated Reporting | 10% | - Integrated reporting framework - Sustainability and non-financial disclosures |
| Topic 4: Analysing Financial Statements | 15% | - Limitations of financial analysis - Impact of accounting policies - Ratio analysis and interpretation |
| Topic 5: Group Accounts | 35% | - Goodwill and non-controlling interest - Foreign currency consolidation - Consolidated financial statements - Associates and joint ventures |
CIMA Advanced Financial Reporting Sample Questions:
PQ and WX are similar sized entities and operate in the same industry within Country X . Both operate from a single warehouse and have similar levels of non current asset resources.
The following ratios have been calculated at 31 October 20X8:
If considered individually, which of the following would limit the usefulness of these ratios in assessing the comparative financial performances of PQ and WX?
- A. Year end review of equipment resulting in WX charging an impairment loss while PQ's equipment is not impaired.
- B. Increased prices for raw materials, which was passed on to customers by both entities.
- C. Depreciation of warehouses being charged to cost of sales by PQ and distribution costs by WX.
- D. Operating lease rentals for plant and equipment being charged to administration expenses by PQ and distribution costs by WX.
Correct Answer: C 🗳️
GH granted 100 share options to each of its 1,000 employees on 1 January 20X8. The fair value of each option was $7 on 1 January 20X8 and had risen to $8 at 31 December 20X8.
Which of the following statements represents the treatment that GH adopted to account for the related expense of these share options in its financial statements for the year ended 31 December 20X8, in accordance with IFRS 2 Share-based Payments?
- A. The expense was measured using the fair value of $7 and the credit entry was to liabilities.
- B. The expense was measured using the fair value of $8 and the credit entry was to equity.
- C. The expense was measured using the fair value of $7 and the credit entry was to equity.
- D. The expense was measured using the fair value of $8 and the credit entry was to liabilities.
Correct Answer: C 🗳️
Entity A entered into a 3 year operating lease on 1 April 20X3. The rentals are £5,000 a year payable in advance with an additional payment of $1,800 payable on 1 April 20X3.
The rental expense to be included in the statement of profit or loss for the year ended 31 December
20X3 will be:
- A. $6,800
- B. $5,000
- C. $4,200
- D. $5,600
Correct Answer: C 🗳️
When accounting for a finance lease under IAS 17 Leases, which TWO of the following are recognised in the statement of profit or loss?
- A. Lease payments payable
- B. Capital repayment element of the lease payments
- C. Lease payments paid
- D. Depreciation of the leased asset
- E. Finance cost element of the lease payments
Correct Answer: D,E 🗳️
Which TWO of the following are TRUE in respect of preparing a consolidated statement of cash flows where there has been an acquisition of a subsidiary part way through the year?
- A. Investing activities will include a total cash outflow for the acquisition comprising the cash paid for the subsidiary less the cash held by the subsidiary at the acquisition date.
- B. The working capital held by the subsidiary at acquisition will be excluded from the year end figures based on the percentage shareholding in the subsidiary.
- C. Any shares that were issued on acquisition of the subsidiary will be shown separately on the statement of cash flows within financing activities.
- D. The year end cash and cash equivalents balance will be reduced by the cash and cash equivalents that were held by the subsidiary at the acquisition date.
- E. Non-controlling interest will arise in relation to the subsidiary and any dividends paid to the non- controlling interest will be shown within financing activities as a cash outflow.
Correct Answer: A,E 🗳️
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