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CIMA F2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Integrated Reporting | 10% | - Integrated reporting framework - Sustainability and non-financial disclosures |
| Group Accounts | 35% | - Foreign currency consolidation - Goodwill and non-controlling interest - Associates and joint ventures - Consolidated financial statements |
| Financing Capital Projects | 15% | - Cost of capital calculations - Capital structure theories - Sources of long-term finance |
| Financial Reporting Standards | 25% | - Revenue recognition (IFRS 15) - Financial instruments (IFRS 9) - Leases (IFRS 16) - IFRS framework and application |
| Analysing Financial Statements | 15% | - Limitations of financial analysis - Ratio analysis and interpretation - Impact of accounting policies |
CIMA Advanced Financial Reporting Sample Questions:
GH acquired 3,000,000 of the 12,000,000 equity shares of JK. All shares carried equal voting rights and no other single shareholder of JK held more than 10% of the equity shares. GH has the power to participate in the financial and operating policy decisions but not control them.
Based on the information provided above, how would GH's investment in JK be accounted for in its consolidated financial statements?
- A. Associate
- B. Joint arrangement
- C. Financial asset
- D. Joint venture
Correct Answer: A 🗳️
EF obtained a government licence, free of charge, to operate a silver mine in 20X7 and $5 million was spent on preparing the site. The mine commenced operation on 1 January 20X8. The licence requires that at the end of the mine's useful life of 20 years, the site above ground must be reinstated to its original position.
EF estimated that the cost in 20 years' time of this reinstatement will be $3 million, which has a present value of $1 million at 1 January 20X8.
Which THREE of the following describe how the cost of the reinstatement of the site should be treated in the financial statements of EF in the year ended 31 December 20X8?
- A. There will be a credit to finance costs for the unwinding of the discount on the reinstatement provision.
- B. The cost of the mine will be increased by $3 million on 1 January 20X8.
- C. The cost of the mine will be increased by $1 million on 1 January 20X8.
- D. Depreciation will be charged over 20 years on the full cost of the mine including the reinstatement cost.
- E. There will be a debit to finance costs for the unwinding of the discount on the reinstatement provision.
- F. Only the cost of the site preparation will be depreciated over the mine's useful economic life.
Correct Answer: C,D,E 🗳️
JK has calculated its inventory holding period:
Which THREE of the following would have contributed to the above movement in inventory holding period?
- A. JK is enforcing stringent inventory control techniques following management instructions.
- B. In January 20X8 a major competitor entered the market in which JK operates.
- C. JK suffered industrial action by its production staff in the period December 20X7 to February 20X8.
- D. A substantial contract is due to be dispatched early in April 20X8.
- E. JK's main supplier offered a significant one-off discount for purchases made in March 20X8.
- F. It has been difficult to obtain one of JK's main components due to import issues with its overseas supplier.
Correct Answer: B,D,E 🗳️
GH's financial statements show the following:
What is the value of the dividend received from the associate to be included in GH's consolidated statement of cash flows for the year?
Give your answer to the nearest $000.
$ ? 000
Correct Answer:
300, 300000
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$132,000.
- B. A$66,667.
- C. A$150,000.
- D. A$75,758.
Correct Answer: D 🗳️
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