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CIMA Financial Reporting Sample Questions:

1. Which of the following would be capitalized as an intangible asset in accordance with IAS 38 Intangible Assets?

A) The cost of assets used in the research and development department.
B) The cost of testing a new process which will create efficiency savings of 10% once implemented.
C) The cost of market research into a new geographical market.
D) The cost of advertising the launch of a new product.

2. While conducting their audit, auditor 0 did not encounter issues which significantly limited the scope of their audit, however they did run into problems in that they disagreed with the management on facts in the statements.
These disagreements were somewhat material, but they did not affect the auditor's overall opinion of the business. Which of the following statements should auditor 0 issue?

A) Disclaimer of opinion
B) Unqualified report
C) Emphasis of matter
D) Adverse audit opinion
E) 'Except for' qualification

3. Which of the following correctly identifies the order of the steps involved in the development of an International Financial Reporting Standard prior to it being issued?

A) Issue a discussion document, then issue an exposure draft and then set up an advisory committee.
B) Set up an advisory committee then issue an exposure draft and then issue a discussion document.
C) Set up an advisory committee, then issue a discussion document and then issue an exposure draft.
D) Issue an exposure draft, then set up an advisory committee and then issue a discussion document.

4. Entity T operates within several countries, but its country of residence is Country F. In 20X5, Entity T made $8.4 million in Country M. Country M has a flat rate corporation tax of 5.9%.
Country F and Country M operate a double taxation treaty which uses a foreign tax credit system. In Country F, there is a tax of 10% tax on all foreign income.
Taking into account the credit, what is the total tax liability that Entity T owes on its Country M income, in Country F?

A) $495,600
B) $840,000
C) $450,000
D) $344,400

5. Which of the following would be found under the heading "other comprehensive income" in the statement of total comprehensive income?

A) Increase or decrease in provision for irrecoverable debts
B) Income from investments
C) Gain or loss on revaluation of a non-current asset
D) Dividends paid

Solutions: