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CIMA Advanced Financial Reporting Sample Questions:

1. AAA is the only director of entity CD. AAA is also a director of entity GH. CD owns 30% of the equity of MN and 60% of the equity of OP.
Identify which of the following are related parties of CD by placing the appropriate response against one.

2. Ratios have been produced below for EF for the year to 31 March:

Which TWO of the following could explain the movement in both gearing and ROCE?

A) A revaluation upwards on the head office property on 1 April 20X2.
B) A debt issue on 31 March 20X3.
C) A bonus issue of shares on 1 April 20X2.
D) A bank loan to purchase new machinery on 31 March 20X3.
E) A rights issue on 31 March 20X3.

3. Which of the following actions would be most likely to improve an entity's gross profit margin?

A) Offering increased credit to customers
B) Reducing administrative expenses by 10%
C) Writing down the value of obsolete inventories
D) Negotiating with trade suppliers for a bulk purchase discount

4. In recent years EBITDA has been adopted by large entities as a key measure of performance. The following figures have been extracted from the financial statements of UV for the year ended 30 November 20X9:
What is EBITDA for UV for the year ended 30 November 20X9?
Give your answer to the nearest $'000.
$ ? 000

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

Solutions: