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CIMA F2 Exam Syllabus Topics:

CIMA Advanced Financial Reporting Sample Questions:

1. JK is seeking to raise new finance through a rights issue of equity shares.
Which THREE of the following statements are correct?

A) The administration costs associated with a rights issue are higher than those for an initial public offering.
B) Shareholders' entitlement to rights may be sold on their behalf.
C) A rights issue will dilute an existing shareholder's control of the entity if they do not take up their rights.
D) Shareholders must pay the full market price for shares offered in a rights issue.
E) Entities have the opportunity to underwrite a rights issue.
F) An alternative name for a rights issue is a scrip issue of shares.

2. The IAS definitions of financial instruments dictate their classification between debt and equity. Which of of the following factors might this classification impact?
Select ALL that apply.

A) Liquidity
B) Financial risk
C) Profit distribution
D) Profitability

3. HJ is currently in dispute with an employee, who is claiming $400,000 in a legal case against them.
HJ's legal advisors have stated that it is probable that they will lose the case and will have to pay the amount claimed.
Also, HJ are claiming $250,000 from a supplier of defective goods and the legal advisors have stated that it is probable that HJ will be successful in this claim.
What is the correct accounting treatment for these two items in HJ's financial statements?

A) Provide for the $400,000 potential outflow and recognise the $250,000 potential inflow.
B) Disclose the $400,000 potential outflow and recognise the $250,000 potential inflow.
C) Provide for the $400,000 potential outflow and disclose the $250,000 potential inflow.
D) Disclose the $400,000 potential outflow and disclose the $250,000 potential inflow.

4. Which of the following examples of contracts will use cost of sales as the balancing figure when calculating profit or loss?
Select ALL that apply.

A) Contract A has a total value of£60m, costs to date of£42m and expected costs to completion of£15m.
The project's % stage of completion is 80% using the value method.
B) Contract A has a total value of£50m, costs to date of£42m and expected costs to completion of£15m.
The project's % stage of completion is 74% using the cost method.
C) Contract A has a total value of£85m, costs to date of£69m and expected costs to completion of£22m.
The contracts % stage of completion was calculated by dividing its costs incurred to date of£69m by £75m.
D) Contract A has a total value of£75m, costs to date of£61m and expected costs to completion of£20m.
The contracts % stage of completion was calculated by dividing its value to date of£45m by£75m.
E) Contract A has a total value of£55m, costs to date of£33m and expected costs to completion of£18m.

5. Information from the financial statements of RST for the year ended 30 April 20X9 is as follows:

At 30 April 20X9 the ordinary shares are trading at $4.75.
What is the price earnings (P/E) ratio for RST at 30 April 20X9?

A) 15.83
B) 9.31
C) 7.92
D) 10.56

Solutions: