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CIMA Financial Reporting Sample Questions:

1. An entity opens a new factory and receives a government grant of $25,000 towards the cost of new plant and equipment. This new plant and equipment originally costs $100,000.
The entity uses the net cost method allowed by IAS 20 Accounting for Government Grants and Disclosure of Government Assistance to record government grants of this nature. All plant and equipment is depreciated at
20% a year on a straight line basis.
Calculate the amount of depreciation to be included for this plant and equipment in the statement of profit of loss for the factory's first year of operation.
Give your answer to the nearest whole $.

2. Which THREE of the following must an auditor consider in order to form an opinion on the truth and fairness of an entity's financial statements?

A) Whether all the information and explanations necessary for the purposes of the audit have been received.
B) Whether the entity has kept proper accounting records.
C) Whether the entity has been exposed to any fraud.
D) Whether the entity has complied with the relevant legislator requirements in respect of the necessary disclosures.
E) Whether every transaction that underpins the financial statements has been correctly recorded.

3. For an entity to be exempt from preparing consolidated financial statements it must meet certain criteria specified in IFRS 10 Consolidated Financial Statements.
Which of the following conditions would give exemption from preparing consolidated financial statements?

A) The parent is in the process of issuing securities in a public securities market.
B) All of the parent's subsidiaries are in one country.
C) The parent's securities are publicly traded.
D) The parent is a wholly owned subsidiary of another entity.

4.

5. EFG prepares financial statements to 31 December each year. EFG has the following receivable days based on the year end receivable balances:

Which of the following would be a reason for this decrease in receivable days?

A) EFG employed an inexperienced credit controller in November 20X2.
B) EFG transferred collection of all receivables to a factoring agency during 20X2.
C) EFG's largest customer negotiated an increase in credit terms during 20X2.
D) EFG's revenue for 20X2 increased as a result of competitive pricing.

Solutions: