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CIMA Advanced Financial Reporting Sample Questions:

1. Mr. Rodgers is an accountant for JK Pic. He is asked to record a particular share-based payment in the company's accounts and obliges by debiting as an expense the first relevant account and crediting the corresponding double-entry as a liability.
Which type of share-based payment has Mr. Rodgers recorded?

A) Equity-settled in the future
B) Equity-settled immediately
C) Neither cash nor equity-settled
D) Cash-settled immediately
E) Cash-settled in the future

2. AB and FG incorporated on 1 January 20X1 in the same country and had similar investment in net assets.
Both entities are financed entirely by equity. In the year to 31 December 20X1 both entities generated the same volume of sales.
Which of the following, taken individually, would explain why AB's return on capital employed ratio was lower than that of FG?

A) AB revalued its non current assets upwards on 31 December 20X1; FG's non current assets were stated at historic cost.
B) FG issued bonds on 31 December 20X1; AB remains ungeared.
C) AB paid a lower dividend to its shareholders than FG in the year.
D) AB's deferred tax provision at the year end is higher than that of FG.

3. 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) 17.6%
C) 12.5%
D) 16.1%

4. An entity has declared a dividend of $0.12 a share. The cum dividend market price of one equity share is
$1.40.
Assuming a dividend growth rate of 7% a year, what is the entity's cost of equity?

A) 8.6%
B) 9.4%
C) 17.0%
D) 16.2%

5. ST acquired 75% of the 2 million $1 equity shares of CD on 1 January 20X3, when the retained earnings of CD were S3,550,000. CD has no other reserves.
ST paid $5,600,000 for the shares in CD and the non controlling interest was measured at its fair value of S1,400,000 at acquisition.
At 1 January 20X3, the fair value of CD's net assets were equal to their carrying amount, with the exception of a building. This building had a fair value of $1,000,000 in excess of its carrying amount and a remaining useful life of 25 years on 1 January 20X3.
At 31 December 20X5, the retained earnings of ST and CD were $8,500,000 and $5,250,000 respectively.
What is the value of retained earnings that will be presented in the consolidated statement of financial position of ST as at 31 December 20X5?

A) $9,685,000
B) $9,775,000
C) $10,080,000
D) $9,715,000

Solutions: