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CIMA Advanced Financial Reporting Sample Questions:

1. When consolidating for group accounts, a number of calculations and adjustments are required to properly combine the entities into a single group. Which of the following processes are involved in this consolidation method?
Select ALL that apply:

A) Add together the assets and liabilities of parent and subsidiary
B) Adjustment for profits
C) Adjust for investment in subsidiaries
D) Adjustment for equity
E) Adjustment for depreciation and amortisation

2. KL issued $100,000 of 6% convertible debentures at par on 1 January 20X7. These debentures are redeemable at par or can be converted into 5 shares for each $100 of nominal value of debentures on
31 December 20X9.
The share price on 1 January 20X7 is $18 a share. The share price is expected to grow at a rate of 7% a year.
The expected redemption value for each $100 nominal value of debentures on the date of conversion is:

A) $90.00
B) $103.04
C) $100.00
D) $110.25

3. 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) 13.2%
C) 10.4%
D) 12.9%

4. Which of the following examples would be classed as related parties ofJH Ltd due to the power they possess to directly influence the company?
1: JH Ltd's managing director
2: The son of JH Ltd's managing director, who is an intern in the company's office
3: The brother of JH Ltd's managing director, whose business supplies a large amount of production material for the company
4: JH Ltd's subsidiary company, AL Ltd
5: BR PLC, one of JH Ltd's regular customers

A) 1, 2, 3 & 4
B) 1&4
C) All of the above
D) 1, 2 & 3
E) 1
F) 2, 3 & 4

5. Which of the following, in accordance with IFRS 2 Share-based Payments, are only applicable to the accounting treatment of cash settled rather than equity settled share-based payment schemes?
Select ALL that apply.

A) The instruments in the scheme are measured at the fair value at the grant date of the scheme.
B) The instruments in the scheme are remeasured at the end of each financial year to fair value.
C) The credit entry in the financial statements is to equity.
D) The credit entry in the financial statements is to liabilities.
E) The expense of the scheme is spread to profit or loss over the vesting period.

Solutions: