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CIMA Advanced Financial Reporting Sample Questions:

1. 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) 10.0 cents
B) 20.0 cents
C) 8.8 cents
D) 17.5 cents

2. Which THREE of the following would typically indicate a finance lease?

A) A leased asset has been specifically modified for the lessee's use.
B) The lessee has the option to buy the asset at the end of the lease for $1.
C) The lessor is responsible for the annual maintenance of the asset.
D) The lease contract for an asset includes an upgrade to the asset every two years.
E) An asset with a useful life of ten years is being leased for ten years.

3. AB acquired its one subsidiary, CD, on 1 January 20X1. At this date the fair value of CD's property, plant and equipment was found to be $40 million higher than its carrying value. The relevant items had a remaining estimated useful life of 10 years from the date of acquisition.
At 31 December 20X4 AB and CD presented property, plant and equipment of $100 million and $50 million respectively in their individual financial statements.
The value of property, plant and equipment presented in AB's consolidated statement of financial position at 31 December 20X4 is:

A) $190 million
B) $150 million
C) $134 million
D) $174 million

4. 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 investment fund
C) An asset-backed financing scheme
D) A securitisation vehicle

5. AB acquired a financial investment on 1 January 20X9, incurring $5,000 related agency fees. AB initially classified the investment as held for trading, in accordance with IAS 32 Financial Instruments:
Presentation.
Which of the following statements reflects the accounting treatment that AB adopted in respect of this investment when it prepared its financial statements to 31 December 20X9?

A) Agency fees were recorded as an expense and the gain/loss on the remeasurement of the investment at the year end was recorded in profit or loss for the year.
B) Agency fees were added to the cost of the investment and the gain/loss on the remeasurement of the investment at the year end was recorded in profit or loss for the year.
C) Agency fees were added to the cost of the investment and the gain/loss on the remeasurement of the investment at the year end was recorded in other comprehensive income.
D) Agency fees were recorded as an expense and the gain/loss on the remeasurement of the investment at the year end was recorded in other comprehensive income.

Solutions: