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CIMA F2 Exam Syllabus Topics:

CIMA Advanced Financial Reporting Sample Questions:

1. FG granted share options to its 500 employees on 1 August 20X0. Each employee will receive 1,000 share options provided they continue to work for FG for the four years following the grant date. The fair value of the options at the grant date was $1.30 each. In the year ended 31 July 20X1, 20 employees left and another 50 were expected to leave in the following three years. In the year ended 31 July 20X2, 18 employees left and a further 30 were expected to leave during the next two years.
The amount recognised in the statement of profit or loss for the year ended 31 July 20X1 in respect of these share options was $139,750.
Calculate the charge to FG's statement of profit or loss for the year ended 31 July 20X2 in respect of the share options.

A) $154,050
B) $141,050
C) $280,800
D) $293,800

2. ST acquired 80% of the equity shares of AB on 1 January 20X7. AB acquired 60% of the equity shares of UV on 1 January 20X8. Profit for the year ended 31 December 20X9 for AB is $160,000 and for UV is
$100,000.
Calculate the non-controlling interest figure to be included within ST's consolidated statement of profit or loss for the year ended 31 December 20X9.
Give your answer to the nearest whole number in $000s.
$ ?

3. You are a Financial Controller at BCD and are in the process of preparing the year-end financial statements. A member of your finance team has come to see you about her provisions balance at year- end.
She says that the Managing Director has asked her to increase the provisions balance by $1 million overall. She thinks this is because BCD has had a very good year in terms of profit, and the Managing Director wants to put some profit aside to protect against any future reductions in profit. $1 million is material to BCD.
You believe that the provisions balance was fairly stated without the additional $1 million.
Which TWO of the following would be appropriate actions in this scenario?

A) Discuss the matter with the Finance Director as he is your immediate line manager.
B) Contact the external auditors of BCD and tell them that the Managing Director wants to change the provisions balance.
C) Tell the member of your finance team to ignore the Managing Director and to leave the provisions balance as it was.
D) Speak to the shareholders at the upcoming annual general meeting about this issue.
E) Speak to the Managing Director to explain that the level of provisions is governed by financial reporting standards.

4. Information extracted from JK's statement of financial position for the year ended 31 May 20X5 is as follows:

Calculate the gearing ratio (Debt/Equity measured as a percentage) at 31 May 20X5.
Give your answer to one decimal place.
? %

5. Which of the following reduce the usefulness of ratio analysis when comparing entities that operate in the same industry? Select ALL that apply.

A) An entity adopting a policy of revaluing its non current assets.
B) The revenue figure being aggregated from many different activities and sources.
C) Accounting estimates in respect of depreciation being different between entities.
D) Ratio calculations being based on historical information.
E) The effect of a material and unusual item being disclosed separately in the notes.
F) Ratios being quick and easy to calculate.

Solutions: