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CIMA F2 Exam Syllabus Topics:

CIMA Advanced Financial Reporting Sample Questions:

1. 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) Fair value at 31 December 20X8 will be used to value the options.
B) Fair value at 1 January 20X8 will be used to value the options.
C) The calculation of the charge for the year will be adjusted for actual leavers only.
D) The credit entry will be to non-current liabilities.
E) The credit entry will be to equity.
F) The calculation of the charge for the year will be adjusted for actual and estimated leavers.

2. Which THREE of the following statements are true in relation to financial assets designated as fair value through profit or loss under IAS 39 Financial Instruments: Recognition and Measurement?

A) Shares in another entity held for short term trading purposes fall within this category.
B) The gain or loss on the subsequent measurement of these assets is recorded within profit for the year.
C) Once the asset has been subsequently measured to fair value an impairment review is undertaken.
D) Transaction costs in relation to these assets are added to the initial cost of the asset on acquisition.
E) The gain or loss on the subsequent measurement of these assets is recorded within other comprehensive income.
F) Transaction costs in relation to these assets are expensed to profit or loss on acquisition.

3. JKL measure gearing as debt:equity, based on book values. At 31 December 20X5 the ratio is 2:3 and JKL would like this to be 2:5.
Which of the following transactions individually would achieve this?

A) Bonus issue from the share premium account.
B) Repayment of a 6 year term loan with the issue of 5 year redeemable debentures.
C) Revaluation of investment property to an increased fair value.
D) Issue of redeemable preference shares at par.

4. In recent years EBITDA has been adopted by large entities as a key measure of performance. The following figures have been extracted from the financial statements of UV for the year ended 30 November 20X9:

What is EBITDA for UV for the year ended 30 November 20X9?
Give your answer to the nearest $'000.

5. EF has redeemable 10% bonds which are currently trading at $94.00 for each $100 of nominal value. The bonds can be redeemed at par in five years' time. The corporate income tax rate is 22%.
The present value of the cash flows associated with $100 nominal value of these bonds at a discount rate of 7% is $9.28.
Calculate the post tax cost of debt.
Give your answer as a percentage to one decimal place.
%

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