Learn with CIMA : F2 training material for 100% pass
Updated: May 27, 2026
No. of Questions: 212 Questions & Answers with Testing Engine
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CIMA Advanced Financial Reporting Sample Questions:
1. On 1 September 20X3, GH purchased 200,000 $1 equity shares in QR for $1.20 each and classified this investment as held for trading.
GH paid a 1% transaction fee to its broker on this transaction. QR's equity shares had a fair value of
$1.35 each on 31 December 20X3.
Which of the following journals records the subsequent measurement of this financial instrument at 31 December 20X3?
A) Option B
B) Option A
C) Option D
D) Option C
2. On 1 January 20X6 AB, a listed entity, had 10,000,000 $1 ordinary shares in issue. On 1 April 20X6 AB issued 3,000,000 $1 ordinary shares at their full market price. AB's profit was reported as $1,100,000 after charging corporate income tax of $500,000.
Place the correct values for profit and weighted average number of shares in the boxes below that will be used to calculate AB's earnings per share for the year to 31 December 20X6.
3. ST owns 75% of the equity share capital of GH. GH owns 80% of the equity share capital of RS.
The following balances relate to RS:
The non controlling interest in respect of RS had a fair value of $56,000 at acquisition. There has been no impairment to goodwill since acquisition.
What value should be included in ST's consolidated statement of financial position for the non controlling interest in RS at 31 December 20X9?
A) $93,500
B) $116,000
C) $86,000
D) $146,000
4. Which of the following options provides a representation of how the non controlling interest in FG is measured in CD's consolidated statement of financial position at 31 December 20X8?
A) * FV of NCI at acquisition; plus
* NCI's share of post acquisition reserves of FG; plus
* NCI's share of accumulated exchange differences arising on goodwill of FG.
B) * FV of NCI at reporting date; plus
* NCI's share of group reserves; plus
* NCI's share of accumulated exchange differences arising on goodwill of FG.
C) * FV of NCI at acquisition; plus
* NCI's share of post acquisition reserves of FG; plus
* NCI's share of exchange difference arising on goodwill of FG for the year.
D) * FV of NCI at reporting date; plus
* NCI's share of post acquisition reserves of FG; plus
* NCI's share of exchange difference arising on goodwill of FG for the year.
5. What is meant by the term "a placing of ordinary shares"?
A) Selling new ordinary shares directly to the public.
B) Selling existing ordinary shares to new investors through a stock exchange.
C) Selling new ordinary shares to a financial institution on a pre-arranged basis.
D) Selling new ordinary shares to existing shareholders.
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: Only visible for members | Question # 3 Answer: B | Question # 4 Answer: A | Question # 5 Answer: C |
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