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CIMA F2 Exam Syllabus Topics:

CIMA Advanced Financial Reporting Sample Questions:

Question 1

When accounting for a finance lease under IAS 17 Leases, which TWO of the following are recognised in the statement of profit or loss?

A. Finance cost element of the lease payments
B. Capital repayment element of the lease payments
C. Lease payments payable
D. Depreciation of the leased asset
E. Lease payments paid

Question 2

AB acquired an investment in a debt instrument on 1 January 20X5 at its nominal value of $25,000, which it intends to hold until maturity. The instrument carried a fixed coupon interest rate of 5%, payable in arrears. Transactions costs of $5,000 were paid in respect of this investment. The effective interest rate applicable to this instrument was estimated at 9%.
Calculate the value of this investment that AB will include in its statement of financial position at 31 December 20X5.
Give your answer to the nearest whole number.
$ ?

Question 3

An investor owns 75 shares values at $1.50 each. If the shares increase in value to $1.75, how much money will the investor have made through this capital gain?

A. $26.25
B. $15
C. $131.25
D. $18.75
E. $112.50
F. $187.50

Question 4

On 1 January 20X4 JK had 1,500,000 ordinary shares in issue. On 1 September 20X4 JK issued 600,000 ordinary shares at the market value of $2.50 a share. For the financial year ended 31 December 20X4 the statement of profit or loss shows profit before tax of $625,000 and profit after tax of $500,000.
What is the earnings per share for the year ended 31 December 20X4?

A. 23.8 cents
B. 29.4 cents
C. 36.8 cents
D. 26.3 cents

Question 5

AB's financial information shows that the non current assets' carrying value is greater than the tax base at the year end.
What is the journal entry to record the movement in the provision for deferred tax resulting from this difference?

A. Dr Other comprehensive incomeCr Deferred tax provision
B. Dr Deferred tax provisionCr Other comprehensive income
C. Dr Tax expenseCr Deferred tax provision
D. Dr Deferred tax provisionCr Tax expense

Solutions: