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CIMA Advanced Financial Reporting Sample Questions:

1. Taking each statement individually, which of the following explains the movement in the gross profit margin from 20X4 to 20X5 as calculated by the analysts?

A) Prompt payment discounts no longer offered to customers.
B) Reduction in the cost of raw materials NOT passed onto customers.
C) Increase in the volume of sales over the year.
D) Increase in the levels of closing inventory of raw materials.

2.
Calculate the exchange difference arising on the retranslation of goodwill on the acquisition in the consolidated statement of financial position of CD at 31 December 20X7.
Give your answer to the nearest $000.
$ ? 000

3. XY has a weighted average cost of capital (WACC) of 12%. The debt:equity ratio is 1:3 and this is considered low for the industry. XY needs to raise finance to purchase new machinery in the coming year.
Which of the following forms of finance is most likely to increase the WACC?

A) Rights issue of equity shares
B) Finance lease
C) 8% preference shares
D) 6% bank loan

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

5. Which THREE of the following statements are true in relation to financial assets designated as fair value through profit or loss under IAS 39 Financial Instruments: Recognition and Measurement?

A) Once the asset has been subsequently measured to fair value an impairment review is undertaken.
B) The gain or loss on the subsequent measurement of these assets is recorded within other comprehensive income.
C) Transaction costs in relation to these assets are expensed to profit or loss on acquisition.
D) Shares in another entity held for short term trading purposes fall within this category.
E) Transaction costs in relation to these assets are added to the initial cost of the asset on acquisition.
F) The gain or loss on the subsequent measurement of these assets is recorded within profit for the year.

Solutions: