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CIMA Advanced Financial Reporting Sample Questions:

1. 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) Financial risk
B) Liquidity
C) Profit distribution
D) Profitability

2. ST acquired 80% of the equity shares of AB on 1 January 20X7. AB acquired 60% of the equity shares of UV on 1 January 20X8. Profit for the year ended 31 December 20X9 for AB is $160,000 and for UV is
$100,000.
Calculate the non-controlling interest figure to be included within ST's consolidated statement of profit or loss for the year ended 31 December 20X9.
Give your answer to the nearest whole number in $000s.
$ ?

3. The following information is extracted from the financial statements of RS for the year ended 30 June 20X7:

RS has no other liability balances and has no associate investments.
Calculate return on capital employed for RS at 30 June 20X7.
Give your answer to the nearest whole %.
? %

4. GG's gearing is currently 50% compared to the industry average of 40% (both measured as debt/equity).
GG's debt is all in the form of a single bank loan that is repayable in five years' time. The directors of GG are seeking to raise finance for a new project and they are considering an additional bank loan from the same bank.
Which of the following would prevent the bank from lending the finance for the project in the form of a new bank loan?

A) A projected lack of profits to be able to claim tax relief on the additional interest arising from the new loan.
B) The revaluation of GG's property that shows an increase in its value since the existing bank loan was taken out.
C) A projected decrease in interest cover that would breach a covenant on the existing loan.
D) A covenant on the existing bank loan that restricts the level of dividend that can be paid.

5. EF acquired a copy machine under a three-year operating lease. EF will pay nothing in year one and then will pay $6,000 in years two and three. The estimated economic useful life of the machine is six years.
Which THREE of the following statements are true in respect of how EF will account for its use of the machine and the associated operating lease payments?

A) An asset of $12,000 will be included in EF's property, plant and equipment at the start of the lease.
B) EF will record a credit to bank of $6,000 in year two.
C) EF will include an accrual of $6,000 at the end of year one in respect of the lease payments.
D) EF will include an accrual of $4,000 at the end of year one in respect of the lease payments.
E) EF will record no expense in year one in respect of the operating lease charges for this machine.
F) EF will charge $4,000 to profit or loss in each of the three years in respect of this operating lease.

Solutions: