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CIMA Advanced Financial Reporting Sample Questions:

1. AB and EF are located in the same country and prepare their financial statements to 31 October in accordance with International Accounting Standards. EF supplies AB with a component that is vital to AB's product range. AB is considering acquiring a controlling interest in EF by 31 December 20X4 in order to guarantee future supply. The Board of EF has indicated that such an approach would be postively considered. AB would use its control to make AB the sole customer of EF.
The Finance Director of AB has been granted access to EF's management accounts and has conducted some initial analysis from the financial press. The results togther with comparisons for AB for the year to
31 October 20X4 are presented below:

AB and EF are forecasting revenues of S1,500,000 and $700,000 respectively for the year ended 31 October 20X5.
AB's Finance Director met with one of the directors of EF to discuss the potential impact of the acquisition.
Which of the director's statements below is correct?

A) Redundancy costs arising from reorganisation following acquisition will be provided for by charging EF's profit for the year ended 31 October 20X4.
B) Dividend yield for both entities will be identical after the acquisition.
C) The P/E ratio of EF will increase to 12 after acquisition in line with that of AB.
D) The gross profit margin of EF will increase if AB's bargaining power is used to negotiate lower material costs for the whole group.

2. 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) $961,400
B) $1,065,600
C) $1,012,000
D) $958,400

3. HJ is currently in dispute with an employee, who is claiming $400,000 in a legal case against them.
HJ's legal advisors have stated that it is probable that they will lose the case and will have to pay the amount claimed.
Also, HJ are claiming $250,000 from a supplier of defective goods and the legal advisors have stated that it is probable that HJ will be successful in this claim.
What is the correct accounting treatment for these two items in HJ's financial statements?

A) Provide for the $400,000 potential outflow and recognise the $250,000 potential inflow.
B) Disclose the $400,000 potential outflow and disclose the $250,000 potential inflow.
C) Provide for the $400,000 potential outflow and disclose the $250,000 potential inflow.
D) Disclose the $400,000 potential outflow and recognise the $250,000 potential inflow.

4. Which THREE of the following statements about preference shares are true?

A) Preference shareholders rank below the equity shareholders in a winding up.
B) Preference shareholders receive their dividend entitlement before the equity shareholders.
C) Preference shares cannot be issued as redeemable shares.
D) Unlike ordinary shares, preference shares may be cumulative.
E) The characteristics of preference shares are closer to debt than equity.
F) For an investor, preference shares carry more risk than ordinary shares.

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

Solutions: