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CIMA F2 Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Financial reporting standards	25%
Topic 2: Integrated reporting and sustainability reporting	10%
Topic 3: Financing capital projects	15%
Topic 4: Group accounts	25%
Topic 5: Analysing financial statements	25%

CIMA Advanced Financial Reporting Sample Questions:

Question 1

The consolidated statement of profit or loss for VW for the year ended 30 September 20X7 includes the following:
What is VW's interest cover for the year ended 30 September 20X7?

A. 4.5
B. 3.3
C. 5.1
D. 4.1

Question 2

Which of the following best describes the goal of WACC as a measure?

A. To work out the average return that is required by the company on its investments in order to satisfy all shareholders.
B. To work out the minimum return that is required by the company on its investments in order to satisfy all shareholders and debt holders.
C. To work out the average return that is required by the company on its investments in order to satisfy all shareholders and debt holders.
D. To work out the average return that is required by the company on its investments in order to satisfy all debt holders.

Question 3

AB acquired 10% of the equity share capital of XY on 1 January 20X7 for $180,000 when the fair value of XY's net assets was $190,000. On 1 January 20X9 AB purchased a further 50% of the equity share capital for $550,000 when the fair value of XY's net assets was $820,000.
The original 10% investment had a fair value of $200,000 at the date control of XY was gained. The non controlling interest in XY was measured at its fair value of $300,000 at 1 January 20X9.
Which of the following represents the correct value of goodwill arising on the acquisition of XY that would have been included by AB when it prepared its consolidated financial statements at 31 December
20X9?

A. $30,000
B. $40,000
C. $230,000
D. $210,000

Question 4

On 1 January 20X6 AB, a listed entity, had 10,000,000 $1 ordinary shares in issue. On 1 April 20X6 AB issued 3,000,000 $1 ordinary shares at their full market price. AB's profit was reported as $1,100,000 after charging corporate income tax of $500,000.
Place the correct values for profit and weighted average number of shares in the boxes below that will be used to calculate AB's earnings per share for the year to 31 December 20X6.

Question 5

AAA is the only director of entity CD. AAA is also a director of entity GH. CD owns 30% of the equity of MN and 60% of the equity of OP.
Identify which of the following are related parties of CD by placing the appropriate response against one.