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CIMA Financial Reporting Sample Questions:

1. Country A permits the following deductions in an entity's annual corporate income tax return in relation to entertaining expenses and gifts;
1 Employee entertaining up to a value of $150 a head
2 Entertaining of overseas customers.
3 Individual gifts not to exceed $10 in value
Which THREE of the following actions would be regarded as tax evasion?

A) Deduct all entertaining expenses without any analysis of what the entertaining relates to.
B) Split any gifts made so that any gift does not exceed $10 on an individual basis.
C) Delay the next entertainment event for staff until the next financial year so that the $150 limit is not breached.
D) Inflate the number of employees that are recorded as being entertained so that the overall employee entertainment bill falls below $150 a head.
E) Ensure that employees reimburse their employers for any entertaining incurred which exceeds the $150 a head limit
F) Record customers who do not meet the overseas criteria as overseas customers.

2. An entity had a current tax liability of $187,000 in its statement of financial position as at 30 September 20X5.
It was subsequently negotiated and eventually agreed with the tax authorities that the entity would pay $192,000 and this was paid on 6 January 20X6.
The entity's management estimate that the tax due on profits for the year to 30 September 20X6 is $231,000.
Calculate the entity's corporate income tax expense included in its statement of profit or loss for the year ended 30 September 20X6.
Give your answer to the nearest whole $000.

3. QR purchased a property for its investment potential on 1 January 20X3 for $2.5 million.
The total property cost is split as follows: land $1 million and buildings $1.5 million. The buildings were expected to have a remaining useful life of 40 years.
The local property index at 31 December 20X3 indicates that the fair value of the property has risen by 10%.
What is the balance that QR will include in its statement of financial position at 31 December 20X3 for this property, assuming that it uses the IAS 40 Investment Properties fair value model?
Give your answer in $million to two decimal places.

4. Which of the following correctly identifies the order of the steps involved in the development of an International Financial Reporting Standard prior to it being issued?

A) Issue an exposure draft, then set up an advisory committee and then issue a discussion document.
B) Issue a discussion document, then issue an exposure draft and then set up an advisory committee.
C) Set up an advisory committee, then issue a discussion document and then issue an exposure draft.
D) Set up an advisory committee then issue an exposure draft and then issue a discussion document.

5. WX is considering an investment in ST.
At 31 December 20X2 ST had the following balances in its statement of financial position:

Which of the following would cause ST to become an associate investment of WX?

A) WX purchases 75,000 of ST's $1 equity shares.
B) WX purchases 15,000 of ST's $1 equity shares and 20,000 of ST's $1 preference shares.
C) WX purchases 25,000 of ST's $1 equity shares.
D) WX purchases 50,000 of ST's $1 preference shares.

Solutions: