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CIMA F2 Exam Syllabus Topics:

CIMA Advanced Financial Reporting Sample Questions:

1. JJ's current share price is $1.80, with a dividend of $0.20 a share just about to be paid.
Dividends have increased at an average annual growth rate of 4.5% and this is expected to continue into the future.
What is JJ's cost of equity?

A) 12.5%
B) 16.1%
C) 17.6%
D) 11.1%

2. RS is a listed entity that has no subsidiaries although its Finance Director is also a director of TU, an unconnected entity.
It is preparing its financial statements to 30 September 20X6.
Which of the following substantial transactions must be disclosed in these financial statements in accordance with IAS 24 Related Party Disclosures?

A) Performance related bonus payments made to the office staff for the year.
B) Purchase of production materials from TU at a discounted price to the current market value.
C) Pension payments made on behalf of the Managing Director of RS.
D) Sale of finished goods to TU at normal selling price.

3. Which THREE of the following would typically indicate a finance lease?

A) A leased asset has been specifically modified for the lessee's use.
B) The lease contract for an asset includes an upgrade to the asset every two years.
C) The lessor is responsible for the annual maintenance of the asset.
D) An asset with a useful life of ten years is being leased for ten years.
E) The lessee has the option to buy the asset at the end of the lease for $1.

4. In recent years EBITDA has been adopted by large entities as a key measure of performance. The following figures have been extracted from the financial statements of UV for the year ended 30 November 20X9:

What is EBITDA for UV for the year ended 30 November 20X9?
Give your answer to the nearest $'000.

5. RST sells computer equipment and prepares its financial statements to 31 December.
On 30 September 20X5 RST sold computer software along with a two year maintenance package to a customer. The customer is given the right to return the goods within six months and claim a full refund if they are not satisfied with the computer software. The risk of return is considered to be insignificant for RST.
How should the revenue from this transaction and the right of return be recognised in the financial statements for the year ended 31 December 20X5?

A) Recognise 100% of the revenue from both the sale of goods and the maintenance contract and create a provision for the anticipated level of returns.
B) Recognise 100% of the revenue from the sale of goods,12.5% of the revenue from the maintenance contract and create a provision for the anticipated level of returns.
C) Do not recognise any revenue from the sale of goods or the maintenance contract and do not create a provision for the anticipated level of returns.
D) Recognise 12.5% of the revenue from both the sale of goods and the maintenance contract and do not create a provision for the anticipated level of returns.

Solutions: