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CIMA Advanced Financial Reporting Sample Questions:

1. 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) $9,775,000
B) $10,080,000
C) $9,715,000
D) $9,685,000

2. Ratios calculated from the financial statements of ST Group for the years ended 31 August 20X7 and
20X6 are as follows:

Which of the following would have contributed to the movements in these ratios?

A) During 20X7 ST Group increased the useful life of its vehicles to five years from four and adjusted the depreciation charge accordingly.
B) ST Group extended its customer base which resulted in an increase in the volume of sales during
20X7.
C) The fair value of an investment acquired in 20X7 and classified as fair value through profit or loss has increased in value by the year end.
D) During 20X7 ST Group acquired an associate which made a relatively small profit for the year.

3. 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 figure for non-controlling interest to be shown in the consolidated statement of financial position of ST as at 31 December 20X5?

A) $1,795,000
B) $1,607,500
C) $1,825,000
D) $1,805,000

4. Which THREE of the following would determine the functional currency of an overseas subsidiary in accordance with IAS 21 The Effects of Changes in Foreign Exchange Rates?

A) The currency which the parent company uses to present its financial statements.
B) The currency which principally influences the choice of functional currency of the parent.
C) The currency in which all non-current assets are purchased and recognised.
D) The currency in which operating receipts are retained.
E) The currency that mainly influences labour, material and other costs.
F) The currency which principally influences selling prices for goods and services.

5. Which of the following would limit the effectiveness of analysis performed on the operating profit margins of two separate entities with the same total revenue over a12 month period?

A) Different interest rates on loan finance available to the entities.
B) Different pattern of monthly revenues caused by seasonality.
C) Different accounting estimates in respect of depreciation of property, plant and equipment.
D) Different approaches to allocating expenses to cost of sales, administration expenses and distribution costs.

Solutions: