Download CIMA : F2 Questions & Answers as PDF & Test Software
Updated: Jun 04, 2026
No. of Questions: 212 Questions & Answers with Testing Engine
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CIMA Advanced Financial Reporting Sample Questions:
1. 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) Shares in another entity held for short term trading purposes fall within this category.
C) Transaction costs in relation to these assets are added to the initial cost of the asset on acquisition.
D) The gain or loss on the subsequent measurement of these assets is recorded within other comprehensive income.
E) The gain or loss on the subsequent measurement of these assets is recorded within profit for the year.
F) Transaction costs in relation to these assets are expensed to profit or loss on acquisition.
2. F has profit before interest and tax of $400,000 for the year to 30 June 20X4.
Extracts from F's statement of financial position at 30 June 20X4 are as follows:
Calculate the gearing (debt:equity) ratio at 30 June 20X4.
Give your answer to the nearest whole percentage.
? %
3. EF has redeemable 10% bonds which are currently trading at $94.00 for each $100 of nominal value. The bonds can be redeemed at par in five years' time. The corporate income tax rate is 22%.
The present value of the cash flows associated with $100 nominal value of these bonds at a discount rate of 7% is $9.28.
Calculate the post tax cost of debt.
Give your answer as a percentage to one decimal place.
%
4. On 1 January 20X4 EF grants each of its 125 employees 500 share options on the condition that they remain in employment for 3 years. During the year to 31 December 20X4 10 employees left and It is expected that a further 25 will leave before the end of the vesting period.
The fair value of each share option is $30 on 1 January 20X4 and $45 on 31 December 20X4.
What is the journal entry in respect of these share options in EF's financial statements for the year ended 31 December 20X4?
A) Option D
B) Option C
C) Option A
D) Option B
5. LK acquired 100% of the equity shares of TU on 1 January 20X4. LK disposed of 60% of TU for £2,400,000 on 30 September 20X4. The sale proceeds reflected the fair value of TU's shares on that date.
The remaining 40% shareholding gave LK the ability to exercise significant influence over the activities of TU. TU reported profit of $1,800,000 for the year ended 31 December 20X4 and this accrued evenly throughout the year.
Calculate the investment in associate that will be presented in LK's consolidated statement of financial position as at 31 December 20X4.
Give your answer to the nearest whole $'000.
$ 000
Solutions:
| Question # 1 Answer: B,E,F | Question # 2 Answer: Only visible for members | Question # 3 Answer: Only visible for members | Question # 4 Answer: C | Question # 5 Answer: Only visible for members |
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