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CIMA F2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Integrated Reporting | 10% | - Sustainability and non-financial disclosures - Integrated reporting framework |
| Group Accounts | 35% | - Goodwill and non-controlling interest - Associates and joint ventures - Foreign currency consolidation - Consolidated financial statements |
| Analysing Financial Statements | 15% | - Impact of accounting policies - Ratio analysis and interpretation - Limitations of financial analysis |
| Financing Capital Projects | 15% | - Capital structure theories - Sources of long-term finance - Cost of capital calculations |
| Financial Reporting Standards | 25% | - Financial instruments (IFRS 9) - Revenue recognition (IFRS 15) - IFRS framework and application - Leases (IFRS 16) |
CIMA Advanced Financial Reporting Sample Questions:
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.
Correct Answer: D,E 🗳️
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
Correct Answer: B 🗳️
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
Correct Answer:
690, 690000
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
Correct Answer: B 🗳️
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
Correct Answer: C 🗳️
