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CIMA Advanced Financial Reporting Sample Questions:

1. AB acquired its subsidiary on 1 January 20X7 when the fair value of net assets was the same as book value with the exception of property, plant and equipment that had a fair value $500,000 higher than carrying value.
These assets were assessed to have a remaining useful life of 5 years from the date of acquisition.
What is the net consolidation adjustment to the property, plant and equipment balance at 31 December
20X9?
Give your answer to the nearest whole number (in '$000s).
$?

2. FG's statement of profit or loss account for year ended 31 December 20X1 is:

What is the operating profit margin for FG for the year ended 31 December 20X1?
Give your answer to the nearest whole %.
? %

3. EFG is preparing its financial statements to 31 March 20X8. During the year ended 31 March 20X7, EFG purchased a piece of land for $1 million which is used as the staff car park. EFG has a policy of revaluing land, in accordance with International Accounting Standards, and at 31 March 20X8, accounted for a substantial increase in its value.
Revenue and operating profit has remained constant over the 2 years.
When comparing EFG's financial statements for the year ended 31 March 20X7 with those of 20X8, which THREE of the following would be expected?

A) Decrease in return on capital employed.
B) Increase in other comprehensive income.
C) Increase in return on capital employed.
D) Increase in net asset turnover.
E) Decrease in net asset turnover.
F) Increase in profit before tax.

4. Which THREE of the following actions should improve the cash position of an entity?

A) Revising the depreciation policy of non-current assets.
B) Offering extended credit terms to existing customers.
C) Revaluing all non-current assets.
D) Selling non current assets and leasing them back under operating leases.
E) Implementing an efficient inventory ordering system.
F) Substituting a bonus issue for the final dividend.

5. On 30 November 20X9 OPQ acquires a financial asset that is classified as Available for Sale.
Which of the following describes the value of the financial asset on the date of acquisition?

A) Fair value excluding transaction costs.
B) Fair value including transaction costs.
C) Present value excluding transaction costs.
D) Present value including transaction costs.

Solutions: