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CIMA F2 Exam Syllabus Topics:

CIMA Advanced Financial Reporting Sample Questions:

Question 1

A group presents its financial statements in A$.
The goodwill of its only foreign subsidiary was measured at B$100,000 at acquisition. There have been no impairments to this goodwill.
Exchange rates (where A$/B$ is the number of B$'s to each A$) are as follows:

The value of goodwill to be included in the group's statement of financial position in respect of its foreign subsidiary for the year ended 31 December 20X4 is:

A. A$66,667.
B. A$132,000.
C. A$75,758.
D. A$150,000.

Question 2

CD granted 1,000 share options to its 100 employees on 1 January 20X8.To be eligible, employees must remain employed for 3 years from the grant date. In the year to 31 December 20X8, 15 staff left and a further 25 were expected to leave over the following two years.
The fair value of each option at 1 January 20X8 was $10 and at 31 December 20X8 was $15.
Which THREE of the following are true in respect of recording these share options in the year ended 31 December 20X8?

A. The calculation of the charge for the year will be adjusted for actual and estimated leavers.
B. The credit entry will be to non-current liabilities.
C. Fair value at 1 January 20X8 will be used to value the options.
D. The credit entry will be to equity.
E. The calculation of the charge for the year will be adjusted for actual leavers only.
F. Fair value at 31 December 20X8 will be used to value the options.

Question 3

The basic earning per share computed by a company for year ended 31st March 20X7 is £2 per share.
The company had certain convertible debentures outstanding as on 31st March 20X7. The conversion of debentures to equity shares would result in the earnings per share to be £2.2. Which of the following should the company disclose?

A. Diluted earnings per share only
B. Basic earnings per share only
C. Neither basic nor diluted earnings per share
D. Both basic and diluted earnings per share

Question 4

Calculate the exchange difference arising on the retranslation of goodwill on the acquisition in the consolidated statement of financial position of CD at 31 December 20X7.
Give your answer to the nearest $000.
$ ? 000

Question 5

FG's statement of profit or loss account for year ended 31 December 20X1 is:

What is the operating profit margin for FG for the year ended 31 December 20X1?
Give your answer to the nearest whole %.
? %

Solutions: