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CIMA Advanced Financial Reporting Sample Questions:

1. On 30 November 20X9 OPQ acquires a financial asset that is classified as Available for Sale.
Which of the following describes the value of the financial asset on the date of acquisition?

A) Present value excluding transaction costs.
B) Present value including transaction costs.
C) Fair value including transaction costs.
D) Fair value excluding transaction costs.

2. GH's financial statements show the following:
What is the value of the dividend received from the associate to be included in GH's consolidated statement of cash flows for the year?
Give your answer to the nearest $000.
$ ? 000

3. Mr D, a CIMA qualified accountant, is working on the preparation of a long term profit forecast required by the local stock market prior to a new share issue of equity shares. At the most recent board meeting the directors requested that the forecast be inflated. In Mr D's view this would grossly overestimate the forecast profit. The board intends to publish the revised inflated forecast.
Which THREE of the following are the ethical options available to Mr D in this situation?

A) Submit the original forecast without the board's approval.
B) Consider reporting the situation to the appropriate authorities.
C) Adjust the figures in line with the board's request as this is a forecast and not the financial statements.
D) Consider resignation of his post as accountant.
E) Delegate the work to a subordinate.
F) Discuss the situation with his line manager.

4. GH issued a 6% debenture for $1,000,000 on 1 January 20X4. A broker fee of $50,000 was payable in respect of this issue. The effective interest rate associated with this debt instrument is 7.2%.
The carrying value of the debenture at 31 December 20X4 is:

A) $961,400
B) $958,400
C) $1,012,000
D) $1,065,600

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

Solutions: