CIMA F2 : Advanced Financial Reporting

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CIMA F2 Exam Syllabus Topics:

CIMA Advanced Financial Reporting Sample Questions:

Question #1
MNO is listed on its local stock exchange. It has a high level of gearing compared to the industry average as a result of rapid expansion funded by debt. The directors of MNO would like to reduce the level of gearing by raising equity to fund the next expansion project. The directors are considering whether to use a placing of new shares or a rights issue.
Which of the following statements is true?

A. The directors must use a placing before offering the rights issue to existing shareholders.
B. A placing will increase the proportion of the total number of MNO's shares held by large investors.
C. The administration costs associated with a placing are usually more expensive than a rights issue because less investors are involved.
D. A rights issue would not need to be underwritten because the risk of the shares not being taken up is small compared to a placing.

Question #2
JKL measure gearing as debt:equity, based on book values. At 31 December 20X5 the ratio is 2:3 and JKL would like this to be 2:5.
Which of the following transactions individually would achieve this?

A. Repayment of a 6 year term loan with the issue of 5 year redeemable debentures.
B. Bonus issue from the share premium account.
C. Revaluation of investment property to an increased fair value.
D. Issue of redeemable preference shares at par.

Question #3
How would KL account for its investment in MN in its consolidated financial statements for the year to
31 December 20X9?

A. Financial asset
B. Subsidiary
C. Joint venture
D. Joint arrangement

Question #4
The IAS definitions of financial instruments dictate their classification between debt and equity. Which of of the following factors might this classification impact?
Select ALL that apply.

A. Profitability
B. Liquidity
C. Profit distribution
D. Financial risk

Question #5
When consolidating for group accounts, a number of calculations and adjustments are required to properly combine the entities into a single group. Which of the following processes are involved in this consolidation method?
Select ALL that apply:

A. Adjustment for depreciation and amortisation
B. Adjustment for profits
C. Adjust for investment in subsidiaries
D. Add together the assets and liabilities of parent and subsidiary
E. Adjustment for equity

Solutions: