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CIMA Advanced Financial Reporting Sample Questions:

1. FG granted share options to its 500 employees on 1 August 20X0. Each employee will receive 1,000 share options provided they continue to work for FG for the four years following the grant date. The fair value of the options at the grant date was $1.30 each. In the year ended 31 July 20X1, 20 employees left and another 50 were expected to leave in the following three years. In the year ended 31 July 20X2, 18 employees left and a further 30 were expected to leave during the next two years.
The amount recognised in the statement of profit or loss for the year ended 31 July 20X1 in respect of these share options was $139,750.
Calculate the charge to FG's statement of profit or loss for the year ended 31 July 20X2 in respect of the share options.

A) $154,050
B) $293,800
C) $141,050
D) $280,800

2. Which TWO of the following would be the primary disadvantages of producing the disclosures required in IFRS12 Disclosure of Interests in Other Entities?

A) The disclosures will give competitors commercially sensitive information.
B) The users of the financial statements may feel overburdened with information.
C) The disclosures will highlight the risks associated with interests in other entities.
D) The auditors will have to audit these disclosures.
E) The disclosures take time and therefore incur costs which erodes shareholder value.

3. Which of the following statements are incorrect regarding identifiable assets? Select ALL that apply.

A) Net assets must be identifiable at acquisition
B) Contingent assets and liabilities are examples of exceptions to the rules governing identifiable assets
C) Deferred tax assets and liabilities are not classed as identifiable assets
D) Assets can also be identifiable if they arise from contractual or legal rights
E) To be identifiable assets must be separable from the subsidiary

4. AB's financial information shows that the non current assets' carrying value is greater than the tax base at the year end.
What is the journal entry to record the movement in the provision for deferred tax resulting from this difference?

A) Dr Deferred tax provisionCr Tax expense
B) Dr Deferred tax provisionCr Other comprehensive income
C) Dr Tax expenseCr Deferred tax provision
D) Dr Other comprehensive incomeCr Deferred tax provision

5. F has profit before interest and tax of $400,000 for the year to 30 June 20X4.
Extracts from F's statement of financial position at 30 June 20X4 are as follows:

Calculate the gearing (debt:equity) ratio at 30 June 20X4.
Give your answer to the nearest whole percentage.
? %

Solutions: