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CIMA F2 Exam Syllabus Topics:

Section	Objectives
Topic 1: Group Financial Statements	- Business combinations - Consolidated financial statements - Associates and joint arrangements
Topic 2: Financial Statements	- Statement of cash flows - Preparation and presentation of financial statements
Topic 3: Specialised Financial Reporting Topics	- Events after reporting period - Changes in accounting policies and estimates - Financial instruments
Topic 4: Financial Reporting Framework	- Conceptual framework of financial reporting - Regulatory environment and standards (IFRS overview)
Topic 5: Interpretation of Financial Statements	- Performance evaluation - Financial ratio analysis

CIMA Advanced Financial Reporting Sample Questions:

Question 1

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. $5,600
D. $4,200

Question 2

The directors of AB want to reduce the entity's gearing ratio in the year to 31 December 20X9.
Which of the following independent actions could the directors take during 20X9 to achieve this?

A. Switch AB's fixed interest bearing borrowing to a lower variable rate borrowing.
B. Recognise the valuation surplus on AB's property, plant and equipment.
C. Issue cumulative preference shares.
D. Issue redeemable preference shares.

Question 3

EFG is preparing its financial statements to 31 March 20X8. During the year ended 31 March 20X7, EFG purchased a piece of land for $1 million which is used as the staff car park. EFG has a policy of revaluing land, in accordance with International Accounting Standards, and at 31 March 20X8, accounted for a substantial increase in its value.
Revenue and operating profit has remained constant over the 2 years.
When comparing EFG's financial statements for the year ended 31 March 20X7 with those of 20X8, which THREE of the following would be expected?

A. Increase in other comprehensive income.
B. Increase in return on capital employed.
C. Increase in net asset turnover.
D. Decrease in net asset turnover.
E. Increase in profit before tax.
F. Decrease in return on capital employed.

Question 4

FG acquired 75% of the equity share capital of HI on 1 September 20X3.
On the date of acquisition, the fair value of the net assets was the same as the carrying amount, with the exception of a contingent liability disclosed by HI and relating to a pending legal case. At 1 September 20X3, the contingent liability was independently valued at $1.2 million.
At the current year end, 31 March 20X5, the legal case is still outstanding. The fair value of the liability has now been estimated at $1.4 million, and the case is expected to be resolved in the forthcoming financial year.
How should this contingent liability be recorded in the consolidated financial statements for the year ended 31 March 20X5?

A. A current liability of $1.4 million.
B. A non-current liability of $1.4 million.
C. A non-current liability $1.2 million.
D. A current liability of $1.2 million.

Question 5

On 1 January 20X8 XY, a listed entity, had 10,000,000 ordinary shares in issue each with a par value of 50 cents. On 1 July 20X8 XY raised $6,000,000 by issuing ordinary shares at a price of £1.50 each which was the full market price.
Place the correct figure into the box below to show the number that XY will use as its weighted average number of ordinary shares in the calculation of earnings per share for the year to 31 December 20X8.