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CIMA Advanced Financial Reporting Sample Questions:

1. Which THREE of the following actions should improve the cash position of an entity?

A) Offering extended credit terms to existing customers.
B) Substituting a bonus issue for the final dividend.
C) Revising the depreciation policy of non-current assets.
D) Selling non current assets and leasing them back under operating leases.
E) Revaluing all non-current assets.
F) Implementing an efficient inventory ordering system.

2. ST acquired 80% of the equity shares of AB on 1 January 20X7. AB acquired 60% of the equity shares of UV on 1 January 20X8. Profit for the year ended 31 December 20X9 for AB is $160,000 and for UV is
$100,000.
Calculate the non-controlling interest figure to be included within ST's consolidated statement of profit or loss for the year ended 31 December 20X9.
Give your answer to the nearest whole number in $000s.
$ ?

3. AB owned 80% of the equity share capital of FG at 1 January 20X6. AB disposed of 10% of FG's equity share capital on 31 December 20X6 for $400,000. The non controlling interest was measured at
$700,000 immediately prior to the disposal.
Which of the following represents the adjustment that AB made to non controlling interest in respect of the disposal when it prepared its consolidated financial statements at 31 December 20X6?

A) Credit of $50,000
B) Debit of $400,000
C) Debit of $350,000
D) Credit of $350,000

4. PQ entered into a $300,000 contract on 1 January 20X9 to provide computer hardware to WX with support services for the 3 years from the date of installation.
The contract is made up as follows:

The hardware was delivered to WX on 1 January 20X9 and installed immediately. WX paid the full value of the contract on 30 June 20X9.
What journal entry records PQ's revenue from this contract for the year ended 31 December 20X9?

A) Option B
B) Option C
C) Option D
D) Option A

5. XY's investments enable it to exercise control over AB and have significant influence over FG and JK.
The Managing Director of XY is a non-executive director of LM. XY does not hold any investment in LM.
XY is preparing its consolidated financial statements for the year ended 30 September 20X9.
Which of the following transactions during the year will be disclosed in these financial statements in accordance with IAS 24 Related Party Disclosures?

A) Sale of non current assets from XY to LM at their current market value.
B) Sale of goods from FG to JK at their current market value.
C) Sale of goods with a trade discount to a major customer of XY.
D) Sale of a motor vehicle from XY to a Director of AB's spouse at its current market value.

Solutions: