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CIMA Advanced Financial Reporting Sample Questions:

1. XYZ had 600,000 ordinary shares in issue on 1 July 20X4. On 1 January 20X5, the entity made a 1 for 2 bonus issue. The profit attributable to ordinary shareholders for the year ended 30 June 20X5 was
$2,925,000.
What is the basic earnings per share for the year ended 30 June 20X5?

A) $4.88
B) $1.63
C) $3.25
D) $3.90

2. Which of the following is a related party according to the definition of a related party in IAS24 Related Party Disclosures?

A) Managing Director
B) Provider of finance
C) Major supplier
D) Major customer

3. GH owned 70% of the equity share capital of XY at 1 January 20X6. GH acquired a further 20% of XY's equity share capital on 31 December 20X6 for $430,000. Non controlling interest was measured at
$600,000 immediately prior to the 20% acquisition.
Which of the following amounts will GH debit to non controlling interest when the 20% acquisition is adjusted for in its consolidated financial statements at 31 December 20X6?

A) $430,000
B) $200,000
C) $120,000
D) $400,000

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

5. CD acquired 100% of the equity share capital of FG for cash consideration of Kr1,200,000 on 1 January
20X7.
Retained earnings of FG at the date of acquisition was Kr800,000. CD operates from Country A and its functional and presentation currency is $. FG is located and trades throughout Country B and its functional currency is the Krona (Kr).
CD has no other subsidiaries. Goodwill had not suffered any impairment to date.
Summarised data from the statements of financial position for both entities at 31 December 20X7 is presented below:

Which of the following is the correct application of IAS 21 The Effects of Changes in Foreign Exchange Rates in translating FG's statement of financial position into the presentation currency of CD for consolidation purposes at 31 December 20X7?

A) * Monetary assets and liabilities at historic rate.
* Non monetary assets and liabilities at closing rate.
B) * Monetary assets and liabilities at closing rate.
* Non monetary assets and liabilities at historic rate.
C) * Goodwill at historic rate.
* Assets and liabilities at closing rate.
D) * Goodwill at closing rate.
* Assets and liabilities at closing rate.

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