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CIMA Advanced Financial Reporting Sample Questions:

1. PQ is a retail business. In recent years they have improved their financial performance and increased their revenue. The following ratios have been calculated for the years ended 31 December 20X4 and
20X3:

Which of the following explanations of PQ's financial performance is consistent with these ratios?

A) In 20X4 PQ sold a retail outlet resulting in a significant gain on disposal which has been deducted from administrative expenses.
B) In 20X4 PQ reduced the unit selling price resulting in an increase in volumes sold and an increase in overall revenue.
C) PQ changed suppliers early in 20X4 because the new supplier agreed to supply the same goods at a cheaper price.
D) In 20X4 taxation legislation was amended which reduced the rate of corporate income tax by 3.5%.

2. ST acquired 80% of the equity shares of AB on 1 January 20X7. AB acquired 60% of the equity shares of UV on 1 January 20X8. Profit for the year ended 31 December 20X9 for AB is $160,000 and for UV is
$100,000.
Calculate the non-controlling interest figure to be included within ST's consolidated statement of profit or loss for the year ended 31 December 20X9.
Give your answer to the nearest whole number in $000s.
$ ?

3. If you were asked to express the overall performance of an entity as a percentage of its total investment in net assets which of the following ratios would you calculate?

A) Non-current asset turnover
B) Return on capital employed
C) Asset utilisation
D) Dividend yield

4. GH's financial statements show the following:
What is the value of the dividend received from the associate to be included in GH's consolidated statement of cash flows for the year?
Give your answer to the nearest $000.
$ ? 000

5. ST has sold its main office property, which had a carrying value of $360,000, to AB, a property management entity.
The property was sold for $400,000 which is equal to its fair value and was immediately leased back under an operating lease agreement.
Which of the following journals will record this transaction?

A) Option C
B) Option D
C) Option A
D) Option B

Solutions: