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CIMA Advanced Financial Reporting Sample Questions:

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

2. What figure will be presented in GHI's consolidated statement of changes in equity for the year ended
31 December 20X4, in respect of dividends paid to non-controlling interest?

A) $0
B) $25,000
C) $100,000
D) $125,000

3. Calculate the value of non controlling interest that will be presented in KL's consolidated statement of financial position at 31 December 20X9?
Give your answer to the nearest whole $'000.
$ ? 000

4. AB acquired its one subsidiary, CD, on 1 January 20X1. At this date the fair value of CD's property, plant and equipment was found to be $40 million higher than its carrying value. The relevant items had a remaining estimated useful life of 10 years from the date of acquisition.
At 31 December 20X4 AB and CD presented property, plant and equipment of $100 million and $50 million respectively in their individual financial statements.
The value of property, plant and equipment presented in AB's consolidated statement of financial position at 31 December 20X4 is:

A) $190 million
B) $174 million
C) $150 million
D) $134 million

5. The following information relates to DEF for the year ended 31 December 20X7:
* Property, plant and equipment has a carrying value of $3,500,000 and a tax written down value of
$2,500,000.
* There are unused tax losses to carry forward of $1,250,000. These tax losses have arisen due to poor trading conditions which are not expected to improve in the foreseeable future.
* The corporate income tax rate is 25%.
In accordance with IAS 12 Income Taxes, the financial statements of DEF for the year ended 31 December 20X7 would recognise deferred tax balances of:

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

Solutions: