CIMA F2 : Advanced Financial Reporting

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CIMA Advanced Financial Reporting Sample Questions:

1. What figure will be presented for "dividend paid to shareholders of GHI" in GHI's consolidated statement of changes in equity for the year ended 31 December 20X4?
Give your answer to the nearest $000.
$ ? 000

2. XY has a weighted average cost of capital (WACC) of 10% based on its gearing level (measured as debt/debt+equity) of 40%. It is considering a signficant new project.
In which of the following situations would it be appropriate to appraise this project using XY's existing WACC of 10%?

A) The project is in a different industry to XY's current operations and funded entirely by equity.
B) The project is an extension of XY's current operations and is funded 40% by debt and 60% by equity.
C) The project is in a different industry to XY's current operations and is funded by equal amounts of debt and equity.
D) The project is an extension of XY's current operations and is funded by equal amounts of debt and equity.

3. The capital structure of ST is summarised in the table below:

What is the weighted average cost of capital of ST?
Give your answer as a percentage to one decimal place.
? %

4. LM acquired an asset under a 5-year non-cancellable operating lease agreement on 1 January 20X8.
Under the terms of the agreement, LM paid nothing for the first year and then made four payments of
$50,000 in each subsequent year. LM adopted the provisions of IAS 17 Leases when accounting for this agreement.
Which of the following is correct in respect of this operating lease in LM's financial statements for the year to 31 December 20X8?

A) A prepayment of $10,000 was recognised.
B) An expense of $50,000 was recognised.
C) An accrual of $40,000 was recognised.
D) An accrual of $50,000 was recognised.

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

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

Solutions: