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CIMA Advanced Financial Reporting Sample Questions:

1. When producing the consolidated statement of profit or loss and other comprehensive income, which TWO of the following will be disclosed as attributable to the equity holders of the parent company and the non-controlling interests?

A) Total comprehensive income
B) Profit before tax
C) Other comprehensive income
D) Profit after tax
E) Operating profit

2. Which of the following statements is true in respect of ST's gross profit margin based on the information given?

A) Gross profit margin has reduced due to the increased cost of the new contract.
B) Economies of scale have been achieved from increased revenues resulting in a reduction in the gross profit margin.
C) Gross profit margin has increased as a result of management negotiating a premium price for the contract with the new customer.
D) The associate's gross profit margin is greater than ST's leading to an overall increase in ST's margin.

3. Which THREE of the following statements about preference shares are true?

A) For an investor, preference shares carry more risk than ordinary shares.
B) Preference shares cannot be issued as redeemable shares.
C) The characteristics of preference shares are closer to debt than equity.
D) Unlike ordinary shares, preference shares may be cumulative.
E) Preference shareholders receive their dividend entitlement before the equity shareholders.
F) Preference shareholders rank below the equity shareholders in a winding up.

4. JJ's current share price is $1.80, with a dividend of $0.20 a share just about to be paid.
Dividends have increased at an average annual growth rate of 4.5% and this is expected to continue into the future.
What is JJ's cost of equity?

A) 11.1%
B) 16.1%
C) 17.6%
D) 12.5%

5. In the year ended 31 December 20X7, FG leased a piece of machinery. The accountant of FG had prepared the financial statements for the year to 31 December 20X7 on the basis of the lease being an operating lease.
However, following the end of year audit it has been agreed that the machinery is in fact held under a finance lease and therefore the financial statements need to be corrected.
The correction will have which THREE of the following affects on the financial statements?

A) Finance costs will increase.
B) Current liabilities will increase.
C) Depreciation costs will decrease.
D) Non-current assets will increase.
E) Non-current assets will decrease.
F) Non-current liabilities will decrease.

Solutions: