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CIMA F2 Exam Syllabus Topics:

CIMA Advanced Financial Reporting Sample Questions:

1. LM acquired an asset under a 5-year non-cancellable operating lease agreement on 1 January 20X8.
Under the terms of the agreement, LM paid nothing for the first year and then made four payments of
$50,000 in each subsequent year. LM adopted the provisions of IAS 17 Leases when accounting for this agreement.
Which of the following is correct in respect of this operating lease in LM's financial statements for the year to 31 December 20X8?

A) A prepayment of $10,000 was recognised.
B) An expense of $50,000 was recognised.
C) An accrual of $40,000 was recognised.
D) An accrual of $50,000 was recognised.

2. 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) 11.1%
B) 16.1%
C) 12.5%
D) 17.6%

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

4. GH granted 100 share options to each of its 1,000 employees on 1 January 20X8. The fair value of each option was $7 on 1 January 20X8 and had risen to $8 at 31 December 20X8.
Which of the following statements represents the treatment that GH adopted to account for the related expense of these share options in its financial statements for the year ended 31 December 20X8, in accordance with IFRS 2 Share-based Payments?

A) The expense was measured using the fair value of $8 and the credit entry was to equity.
B) The expense was measured using the fair value of $7 and the credit entry was to liabilities.
C) The expense was measured using the fair value of $7 and the credit entry was to equity.
D) The expense was measured using the fair value of $8 and the credit entry was to liabilities.

5. The financial statements of ST at 31 December 20X9 include the following balances in respect of shares classed as equity:

The profit after tax for the year ended 31 December 20X9 is $200,000.
What is ST's basic EPS for the year to 31 December 20X9?

A) 20.0 cents
B) 10.0 cents
C) 8.8 cents
D) 17.5 cents

Solutions: