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CIMA Advanced Financial Reporting Sample Questions:

1. On 1 January 20X7 GH purchased plant and equipment at a cost of $400,000. The temporary differences in respect of this plant and equipment at 31 December 20X7 and 20X8 have been calculated as follows:
Assume that there are no other temporary differences in the periods and that the corporate income tax rate is 25%. GH is expected to have significant taxable profits in the future.
Which of the following is the correct impact in GH's statement of financial position at 31 December 20X8 in respect of deferred tax?

A) Increase in the deferred tax liability.
B) Decrease in the deferred tax liability.
C) Increase in the deferred tax asset.
D) Decrease in the deferred tax asset.

2. Information from the financial statements of RST for the year ended 30 April 20X9 is as follows:
At 30 April 20X9 the ordinary shares are trading at $4.75.
What is the price earnings (P/E) ratio for RST at 30 April 20X9?

A) 7.92
B) 10.56
C) 9.31
D) 15.83

3. Company A are approached by a wealthy and internationally famous investor shortly before the launch date of their IPO. He tells them that the company do not need to incur all of the cost and risk of an IPO, as he will give them S55 million for 65% equity in the company.
Which of the following statements are also true of the offer? Select ALL that apply.

A) This offer is from an angel investor
B) The offer may ultimately require the majority stakeholder to sell his shares in the company
C) The investor will probably want to manage the company
D) The investor will want a long term commitment in the company

4. What figure will be presented in GHI's consolidated statement of changes in equity for the year ended
31 December 20X4, in respect of dividends paid to non-controlling interest?

A) $25,000
B) $0
C) $125,000
D) $100,000

5. RS is a listed entity that has no subsidiaries although its Finance Director is also a director of TU, an unconnected entity.
It is preparing its financial statements to 30 September 20X6.
Which of the following substantial transactions must be disclosed in these financial statements in accordance with IAS 24 Related Party Disclosures?

A) Pension payments made on behalf of the Managing Director of RS.
B) Performance related bonus payments made to the office staff for the year.
C) Purchase of production materials from TU at a discounted price to the current market value.
D) Sale of finished goods to TU at normal selling price.

Solutions: