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CIMA F2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Financing Capital Projects | 15% | - Sources of long-term finance - Capital structure theories - Cost of capital calculations |
| Topic 2: Group Accounts | 35% | - Foreign currency consolidation - Consolidated financial statements - Associates and joint ventures - Goodwill and non-controlling interest |
| Topic 3: Analysing Financial Statements | 15% | - Ratio analysis and interpretation - Limitations of financial analysis - Impact of accounting policies |
| Topic 4: Integrated Reporting | 10% | - Sustainability and non-financial disclosures - Integrated reporting framework |
| Topic 5: Financial Reporting Standards | 25% | - Financial instruments (IFRS 9) - Leases (IFRS 16) - IFRS framework and application - Revenue recognition (IFRS 15) |
CIMA Advanced Financial Reporting Sample Questions:
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. Decrease in the deferred tax asset.
- B. Increase in the deferred tax liability.
- C. Increase in the deferred tax asset.
- D. Decrease in the deferred tax liability.
Correct Answer: C 🗳️
If you were asked to express the overall performance of an entity as a percentage of its total investment in net assets which of the following ratios would you calculate?
- A. Non-current asset turnover
- B. Dividend yield
- C. Return on capital employed
- D. Asset utilisation
Correct Answer: C 🗳️
WX acquired 20% of the equity share capital of MN for $135 million in 20X5. WX acquired a further 40% of the equity share capital of MN for $400 million on 1 October 20X8 when the fair value of the net assets of MN were $800 million.
The fair value of the initial 20% investment in MN was $175 million at 1 October 20X8. There has been no impairment of the investment in MN. WX uses the proportion of net assets method to value non- controlling interest at acquisition.
Calculate the goodwill arising on the acquisition of MN.
Give your answer to the nearest $ million.
$ ? million
Correct Answer:
95, 95000000
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 %.
? %
Correct Answer:
14
AB sold the majority of its operating equipment to LM for cash on 30 December 20X9 and then immediately leased it back under an operating lease.
AB used the cash proceeds from the sale to reduce its long term borrowings significantly. No early repayment charge was levied by the lender.
Which of the following statements is true in respect of AB's ratios calculated at 31 December 20X9?
- A. AB's current ratio would be lower as a result of this sale being recorded.
- B. AB's return on capital employed would be lower as a result of this sale being recorded.
- C. AB's gearing ratio would be lower as a result of this sale being recorded.
- D. AB's non-current asset turnover would be lower as a result of this sale being recorded.
Correct Answer: C 🗳️
