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CIMA F2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Financial Reporting Standards | 25% | - Revenue recognition (IFRS 15) - Leases (IFRS 16) - Financial instruments (IFRS 9) - IFRS framework and application |
| Topic 2: Financing Capital Projects | 15% | - Cost of capital calculations - Capital structure theories - Sources of long-term finance |
| Topic 3: Integrated Reporting | 10% | - Integrated reporting framework - Sustainability and non-financial disclosures |
| Topic 4: Group Accounts | 35% | - Consolidated financial statements - Associates and joint ventures - Foreign currency consolidation - Goodwill and non-controlling interest |
| Topic 5: Analysing Financial Statements | 15% | - Ratio analysis and interpretation - Impact of accounting policies - Limitations of financial analysis |
CIMA Advanced Financial Reporting Sample Questions:
WX acquired 60% of the equity shares of CD on 1 January 20X3. WX sold 5% of the equity shares it held for $60,000 on 31 December 20X5. At that date the net assets of CD were $120,000 and the fair value of the non-controlling interest in CD was measured at $21,000. No goodwill arose on the original acquisition of CD.
When preparing its consoldiated financial statements, WX will process which of the following adjustments to its group retained earnings?
- A. A credit of $39,000
- B. A debit of $39,000
- C. A credit of $54,000
- D. A debit of $54,000
Correct Answer: C 🗳️
An accountant acting under their Code of Ethics would do which THREE of the following?
- A. Accept a recommendation from the audit committee to increase segregation of duties within the finance department.
- B. Accept a director's instruction to remove one element of their remuneration from the directors' remuneration report.
- C. Report material conflicts of interest to a more senior level.
- D. Resist pressure from the directors to recognise revenue on sales where the risks and rewards have not transferred to the customer.
- E. Reject a justified change to a depreciation policy that increases profitability.
- F. Make a provision for a liability of uncertain timing or amount, requested by the directors, where there is NOT a present obligation.
Correct Answer: A,C,D 🗳️
What figure will be presented in GHI's consolidated statement of changes in equity for the year ended
31 December 20X4, in respect of dividends paid to non-controlling interest?
- A. $0
- B. $125,000
- C. $100,000
- D. $25,000
Correct Answer: D 🗳️
EF have just paid a dividend of 20 cents a share and the current share price is $3.75. EF regularly reinvests 40% of its profit for the year and generates a return on reinvested funds of 12%.
The cost of equity for EF using the dividend valuation model is:
- A. 10.7%
- B. 12.9%
- C. 13.2%
- D. 10.4%
Correct Answer: D 🗳️
CD has 200,000 equity shares with a current market value of $2.50 each. The annual dividend of $0.50 a share is about to be paid.
CD also has redeemable debt with a nominal value of $100,000.
This is currently trading at $90 for each $100 of nominal value.
The cost of equity is 20% and the post tax cost of debt is 6%.
What is CD's weighted average cost of capital?
Give your answer in % to one decimal place. ? %
Correct Answer:
17.4, 17.42, 17.43, 17.40
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