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CIMA Advanced Financial Reporting Sample Questions:

1. AB acquired an investment in a debt instrument on 1 January 20X5 at its nominal value of $25,000, which it intends to hold until maturity. The instrument carried a fixed coupon interest rate of 5%, payable in arrears. Transactions costs of $5,000 were paid in respect of this investment. The effective interest rate applicable to this instrument was estimated at 9%.
Calculate the value of this investment that AB will include in its statement of financial position at 31 December 20X5.
Give your answer to the nearest whole number.
$ ?

2. AB sold the majority of its operating equipment to LM for cash on 30 December 20X9 and then immediately leased it back under an operating lease.
AB used the cash proceeds from the sale to reduce its long term borrowings significantly. No early repayment charge was levied by the lender.
Which of the following statements is true in respect of AB's ratios calculated at 31 December 20X9?

A) AB's current ratio would be lower as a result of this sale being recorded.
B) AB's gearing ratio would be lower as a result of this sale being recorded.
C) AB's return on capital employed would be lower as a result of this sale being recorded.
D) AB's non-current asset turnover would be lower as a result of this sale being recorded.

3. A local council is one year into a two year project to renovate local parks. The project is on track to be completed within the set time-scale, however it has proved more costly than initially expected.
The project is on track to be completed within its two year period. Contracts for the labour and materials needed to renovate the parks were agreed at the start of the project and no changes have arisen. Despite the fact that the council has yet to fully settle these contracts, costs are set to be as budgeted.
Why would this example not be recognised as a provision?

A) Neither the timing nor the amount of the provision is uncertain.
B) The settlement of the contract is unlikely to result in an outflow from the council.
C) The council doesn't have a present obligation from the project.
D) The council has no potential future obligations arising from the project.

4. JK is seeking to raise new finance through a rights issue of equity shares.
Which THREE of the following statements are correct?

A) An alternative name for a rights issue is a scrip issue of shares.
B) A rights issue will dilute an existing shareholder's control of the entity if they do not take up their rights.
C) The administration costs associated with a rights issue are higher than those for an initial public offering.
D) Shareholders must pay the full market price for shares offered in a rights issue.
E) Shareholders' entitlement to rights may be sold on their behalf.
F) Entities have the opportunity to underwrite a rights issue.

5. ST acquired 75% of the 2 million $1 equity shares of CD on 1 January 20X3, when the retained earnings of CD were S3,550,000. CD has no other reserves.
ST paid $5,600,000 for the shares in CD and the non controlling interest was measured at its fair value of S1,400,000 at acquisition.
At 1 January 20X3, the fair value of CD's net assets were equal to their carrying amount, with the exception of a building. This building had a fair value of $1,000,000 in excess of its carrying amount and a remaining useful life of 25 years on 1 January 20X3.
At 31 December 20X5, the retained earnings of ST and CD were $8,500,000 and $5,250,000 respectively.
What is the figure for non-controlling interest to be shown in the consolidated statement of financial position of ST as at 31 December 20X5?

A) $1,825,000
B) $1,795,000
C) $1,805,000
D) $1,607,500

Solutions: