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CIMA F2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Group Accounts | 35% | - Foreign currency consolidation - Goodwill and non-controlling interest - Associates and joint ventures - Consolidated financial statements |
| Financing Capital Projects | 15% | - Sources of long-term finance - Cost of capital calculations - Capital structure theories |
| Analysing Financial Statements | 15% | - Impact of accounting policies - Limitations of financial analysis - Ratio analysis and interpretation |
| Financial Reporting Standards | 25% | - Financial instruments (IFRS 9) - Leases (IFRS 16) - Revenue recognition (IFRS 15) - IFRS framework and application |
| Integrated Reporting | 10% | - Sustainability and non-financial disclosures - Integrated reporting framework |
CIMA Advanced Financial Reporting Sample Questions:
Which of the following statements are INCORRECT with regards to impairment of financial instruments; Select ALL that apply.
- A. If a loss is suspected following an impairment review, a financial asset is written down to its fair value.
- B. If a contract relating to a financial instrument is breached then this might be an indication of impairment.
- C. Held to maturity instruments and available for sale assets are both measured at amortised cost and are therefore impacted by impairment.
- D. The impairment loss on held to maturity instruments is the difference between the assets carrying amount and the present value of its future cashflows.
- E. In the result of an impairment loss, the carrying amount of the asset is directly reduced, or reduced through an allowance account.
Correct Answer: A,C 🗳️
Which THREE of the following statements about preference shares are true?
- A. Preference shareholders rank below the equity shareholders in a winding up.
- B. The characteristics of preference shares are closer to debt than equity.
- C. Preference shareholders receive their dividend entitlement before the equity shareholders.
- D. For an investor, preference shares carry more risk than ordinary shares.
- E. Unlike ordinary shares, preference shares may be cumulative.
- F. Preference shares cannot be issued as redeemable shares.
Correct Answer: B,C,E 🗳️
GH issued a 6% debenture for $1,000,000 on 1 January 20X4. A broker fee of $50,000 was payable in respect of this issue. The effective interest rate associated with this debt instrument is 7.2%.
The carrying value of the debenture at 31 December 20X4 is:
- A. $1,065,600
- B. $958,400
- C. $1,012,000
- D. $961,400
Correct Answer: B 🗳️
EF has redeemable 10% bonds which are currently trading at $94.00 for each $100 of nominal value. The bonds can be redeemed at par in five years' time. The corporate income tax rate is 22%.
The present value of the cash flows associated with $100 nominal value of these bonds at a discount rate of 7% is $9.28.
Calculate the post tax cost of debt.
Give your answer as a percentage to one decimal place.
%
Correct Answer:
9.4, 9.3, 9.39, 9.40
GH granted 100 share options to each of its 1,000 employees on 1 January 20X8. The fair value of each option was $7 on 1 January 20X8 and had risen to $8 at 31 December 20X8.
Which of the following statements represents the treatment that GH adopted to account for the related expense of these share options in its financial statements for the year ended 31 December 20X8, in accordance with IFRS 2 Share-based Payments?
- A. The expense was measured using the fair value of $8 and the credit entry was to equity.
- B. The expense was measured using the fair value of $7 and the credit entry was to equity.
- C. The expense was measured using the fair value of $7 and the credit entry was to liabilities.
- D. The expense was measured using the fair value of $8 and the credit entry was to liabilities.
Correct Answer: B 🗳️
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