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CIMA F2 Exam Syllabus Topics:

CIMA Advanced Financial Reporting Sample Questions:

1. ST acquired 75% of the 2 million $1 equity shares of CD on 1 January 20X3, when the retained earnings of CD were S3,550,000. CD has no other reserves.
ST paid $5,600,000 for the shares in CD and the non controlling interest was measured at its fair value of S1,400,000 at acquisition.
At 1 January 20X3, the fair value of CD's net assets were equal to their carrying amount, with the exception of a building. This building had a fair value of $1,000,000 in excess of its carrying amount and a remaining useful life of 25 years on 1 January 20X3.
At 31 December 20X5, the retained earnings of ST and CD were $8,500,000 and $5,250,000 respectively.
What is the figure for non-controlling interest to be shown in the consolidated statement of financial position of ST as at 31 December 20X5?

A) $1,825,000
B) $1,795,000
C) $1,805,000
D) $1,607,500

2. FGH plans to issue a large number of shares to the public via an IPO.
It is considering either an offer for sale at a fixed price or an offer for sale by tender.
Which of the following would be an advantage to FGH of using the offer for sale by tender compared to the fixed price offer?

A) Tenders are more attractive to less sophisticated investors thus maximising potential investment.
B) There is potential for reaching a higher share price thus maximising capital raised.
C) The shares will be sold to different investors at differing values thus maximising the capital raised.
D) There would be more certainty over the issue price of the shares.

3. XY has a weighted average cost of capital (WACC) of 10% based on its gearing level (measured as debt/debt+equity) of 40%. It is considering a signficant new project.
In which of the following situations would it be appropriate to appraise this project using XY's existing WACC of 10%?

A) The project is in a different industry to XY's current operations and is funded by equal amounts of debt and equity.
B) The project is in a different industry to XY's current operations and funded entirely by equity.
C) The project is an extension of XY's current operations and is funded by equal amounts of debt and equity.
D) The project is an extension of XY's current operations and is funded 40% by debt and 60% by equity.

4. DE acquired 10% of the equity shares of KL on 31 December 20X2.
A further 50% of the equity shares of KL were acquired by DE on 1 January 20X4.
Which THREE of the following would be part of the process for recording the second purchase of shares?

A) Goodwill being calculated at 1 January 20X4 for the first time.
B) Net assets at 1 January 20X4 being compared to the purchase consideration and a transfer to equity made.
C) The 10% investment being revalued to fair value at 1 January 20X4.
D) A 50% non controlling interest will be shown in the consolidated financial statements.
E) The goodwill calculated at 31 December 20X2 being revalued at 1 January 20X4.
F) Assets, liabilities, income and expenses being fully consolidated from 1 January 20X4.

5. A group presents its financial statements in A$.
The goodwill of its only foreign subsidiary was measured at B$100,000 at acquisition. There have been no impairments to this goodwill.
Exchange rates (where A$/B$ is the number of B$'s to each A$) are as follows:
The value of goodwill to be included in the group's statement of financial position in respect of its foreign subsidiary for the year ended 31 December 20X4 is:

A) A$75,758.
B) A$66,667.
C) A$150,000.
D) A$132,000.

Solutions: