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CIMA Advanced Financial Reporting Sample Questions:

1. ST owns 75% of the equity share capital of GH. GH owns 80% of the equity share capital of RS.
The following balances relate to RS:

The non controlling interest in respect of RS had a fair value of $56,000 at acquisition. There has been no impairment to goodwill since acquisition.
What value should be included in ST's consolidated statement of financial position for the non controlling interest in RS at 31 December 20X9?

A) $116,000
B) $93,500
C) $86,000
D) $146,000

2. 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) 7.92
B) 15.83
C) 10.56
D) 9.31

3. On 1 January 20X7 GH purchased plant and equipment at a cost of $400,000. The temporary differences in respect of this plant and equipment at 31 December 20X7 and 20X8 have been calculated as follows:
Assume that there are no other temporary differences in the periods and that the corporate income tax rate is 25%. GH is expected to have significant taxable profits in the future.
Which of the following is the correct impact in GH's statement of financial position at 31 December 20X8 in respect of deferred tax?

A) Increase in the deferred tax liability.
B) Increase in the deferred tax asset.
C) Decrease in the deferred tax asset.
D) Decrease in the deferred tax liability.

4. Which of the following actions should XY's management take in order to reduce its investment in working capital?

A) Sell its long-term investments and use the proceeds to reduce its bank overdraft.
B) Pay trade suppliers more quickly to take advantage of prompt payment discounts.
C) Extend credit terms with its trade customers.
D) Scrap its obsolete inventory and replace with new inventory.

5. Which of the following examples would be classed as related parties ofJH Ltd due to the power they possess to directly influence the company?
1: JH Ltd's managing director
2: The son of JH Ltd's managing director, who is an intern in the company's office
3: The brother of JH Ltd's managing director, whose business supplies a large amount of production material for the company
4: JH Ltd's subsidiary company, AL Ltd
5: BR PLC, one of JH Ltd's regular customers

A) 1
B) All of the above
C) 1&4
D) 2, 3 & 4
E) 1, 2 & 3
F) 1, 2, 3 & 4

Solutions: