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CIMA F2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Integrated Reporting | 10% | - Sustainability and non-financial disclosures - Integrated reporting framework |
| Group Accounts | 35% | - Foreign currency consolidation - Associates and joint ventures - Consolidated financial statements - Goodwill and non-controlling interest |
| Financing Capital Projects | 15% | - Cost of capital calculations - Capital structure theories - Sources of long-term finance |
| Analysing Financial Statements | 15% | - Limitations of financial analysis - Ratio analysis and interpretation - Impact of accounting policies |
| Financial Reporting Standards | 25% | - Revenue recognition (IFRS 15) - Financial instruments (IFRS 9) - IFRS framework and application - Leases (IFRS 16) |
CIMA Advanced Financial Reporting Sample Questions:
Ratios calculated from the financial statements of ST Group for the years ended 31 August 20X7 and
20X6 are as follows:
Which of the following would have contributed to the movements in these ratios?
- A. During 20X7 ST Group acquired an associate which made a relatively small profit for the year.
- B. The fair value of an investment acquired in 20X7 and classified as fair value through profit or loss has increased in value by the year end.
- C. During 20X7 ST Group increased the useful life of its vehicles to five years from four and adjusted the depreciation charge accordingly.
- D. ST Group extended its customer base which resulted in an increase in the volume of sales during
20X7.
Correct Answer: C 🗳️
Which of the following is NOT an example of an unconsolidated structured entity as defined in IFRS12 Disclosure of Interests in Other Entities?
- A. A post-employment benefit plan
- B. An asset-backed financing scheme
- C. A securitisation vehicle
- D. An investment fund
Correct Answer: A 🗳️
XY has in issue a 6% convertible bond which is redeemable at par or convertible into equity shares in one year's time. The conversion terms are 20 equity shares for each $100 of convertible bond. The conversion value in one year's time is expected to be $105 per $100 nominal of the bond based on the current share price of $5.25.
Which of the following statements about the bond is correct?
- A. XY's post tax cost of debt for the convertible bond will be higher than the yield to maturity.
- B. If the bond is redeemed rather than converted that means that the investor will receive $105 for each
$100 of nominal value. - C. The bond will be converted into equity shares in one year's time if the share price does not change.
- D. The yield to maturity of the convertible bond is a constant 6%.
Correct Answer: C 🗳️
CD granted 1,000 share options to its 100 employees on 1 January 20X8.To be eligible, employees must remain employed for 3 years from the grant date. In the year to 31 December 20X8, 15 staff left and a further 25 were expected to leave over the following two years.
The fair value of each option at 1 January 20X8 was $10 and at 31 December 20X8 was $15.
Which THREE of the following are true in respect of recording these share options in the year ended 31 December 20X8?
- A. The calculation of the charge for the year will be adjusted for actual leavers only.
- B. The credit entry will be to non-current liabilities.
- C. Fair value at 31 December 20X8 will be used to value the options.
- D. The credit entry will be to equity.
- E. The calculation of the charge for the year will be adjusted for actual and estimated leavers.
- F. Fair value at 1 January 20X8 will be used to value the options.
Correct Answer: D,E,F 🗳️
Which of the following options provides a representation of how the non controlling interest in FG is measured in CD's consolidated statement of financial position at 31 December 20X8?
- A. * FV of NCI at acquisition; plus
* NCI's share of post acquisition reserves of FG; plus
* NCI's share of exchange difference arising on goodwill of FG for the year. - B. * FV of NCI at reporting date; plus
* NCI's share of group reserves; plus
* NCI's share of accumulated exchange differences arising on goodwill of FG. - C. * FV of NCI at acquisition; plus
* NCI's share of post acquisition reserves of FG; plus
* NCI's share of accumulated exchange differences arising on goodwill of FG. - D. * FV of NCI at reporting date; plus
* NCI's share of post acquisition reserves of FG; plus
* NCI's share of exchange difference arising on goodwill of FG for the year.
Correct Answer: C 🗳️
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