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CIMA F2 Exam Syllabus Topics:

CIMA Advanced Financial Reporting Sample Questions:

1. PQ and WX are similar sized entities and operate in the same industry within Country X . Both operate from a single warehouse and have similar levels of non current asset resources.
The following ratios have been calculated at 31 October 20X8:

If considered individually, which of the following would limit the usefulness of these ratios in assessing the comparative financial performances of PQ and WX?

A) Operating lease rentals for plant and equipment being charged to administration expenses by PQ and distribution costs by WX.
B) Depreciation of warehouses being charged to cost of sales by PQ and distribution costs by WX.
C) Increased prices for raw materials, which was passed on to customers by both entities.
D) Year end review of equipment resulting in WX charging an impairment loss while PQ's equipment is not impaired.

2. The financial statements of ST at 31 December 20X9 include the following balances in respect of shares classed as equity:

The profit after tax for the year ended 31 December 20X9 is $200,000.
What is ST's basic EPS for the year to 31 December 20X9?

A) 20.0 cents
B) 8.8 cents
C) 17.5 cents
D) 10.0 cents

3. As at 31 October 20X7 TU's financial statements show the entity having profit after tax of $600,000 and
900,000 $1 ordinary shares in issue. There have been no issues of shares during the year. At 31 October
20X7 TU have 300,000 share options in issue, which allow the holders to purchase ordinary shares at
$2 a share in 3 years' time. The average price of the ordinary shares throughout the year was $5 a share.
What is the diluted earnings per share for the year ended 31 October 20X7?

A) 50.0 cents
B) 55.6 cents
C) 58.8 cents
D) 66.7 cents

4. 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) 12.9%
B) 10.7%
C) 13.2%
D) 10.4%

5. MNO is listed on its local stock exchange. It has a high level of gearing compared to the industry average as a result of rapid expansion funded by debt. The directors of MNO would like to reduce the level of gearing by raising equity to fund the next expansion project. The directors are considering whether to use a placing of new shares or a rights issue.
Which of the following statements is true?

A) A placing will increase the proportion of the total number of MNO's shares held by large investors.
B) The directors must use a placing before offering the rights issue to existing shareholders.
C) A rights issue would not need to be underwritten because the risk of the shares not being taken up is small compared to a placing.
D) The administration costs associated with a placing are usually more expensive than a rights issue because less investors are involved.

Solutions: