CIMA Advanced Financial Reporting : F2

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CIMA Advanced Financial Reporting Sample Questions:

1. CD reported a balance of $3,000,000 for property, plant and equipment in its individual financial statements at 31 December 20X8.
Calculate the value of the property, plant and equipment that will be included in CD's consolidated statement of financial position.
Give your answer to the nearest $000.
$? 000

2. ST owns 75% of the equity share capital of GH. GH owns 80% of the equity share capital of RS.
The following balances relate to RS:

The non controlling interest in respect of RS had a fair value of $56,000 at acquisition. There has been no impairment to goodwill since acquisition.
What value should be included in ST's consolidated statement of financial position for the non controlling interest in RS at 31 December 20X9?

A) $146,000
B) $93,500
C) $86,000
D) $116,000

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

4. Which of the following actions should XY's management take in order to reduce its investment in working capital?

A) Pay trade suppliers more quickly to take advantage of prompt payment discounts.
B) Extend credit terms with its trade customers.
C) Sell its long-term investments and use the proceeds to reduce its bank overdraft.
D) Scrap its obsolete inventory and replace with new inventory.

5. LM acquired 80% of the equity shares of ST when ST's retained earnings were $50 million. The fair value of the net assets of ST included a contingent liability with a fair value of $100 million at the date of acquisition and a fair value of $40 million at 31 December 20X6. No other fair value adjustments were required at the date of acquisition.
LM and ST had retained earnings of $200 million and $80 million respectively at 31 December 20X6.
The consolidated retained earnings of LM at 31 December 20X6 were:

A) $176 million
B) $164 million
C) $284 million
D) $272 million

Solutions: