CIMA CIMA Management F2

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CIMA F2 Exam Syllabus Topics:

CIMA Advanced Financial Reporting Sample Questions:

Question #1

GH is seeking to finance a substantial new project that is guaranteed to enhance the profitability of the entity. Its key determinants in deciding upon the best source of finance are to balance the following requirements:
1) to minimise the costs of issue of the finance;
2) to avoid the need to find cash to repay the source of finance; and
3) to ensure that the long-term gearing level does not increase.
Which of the following financing options best meets these requirements?

A. Convertible loan stocks
B. Initial public offering of ordinary shares
C. A term loan
D. Redeemable preference shares

Question #2

Which of the following principles are the basic principles followed by the consolidated income statement?
Select ALL that apply.

A. After profit for the period, show the profit split between amounts attributable to the parent's shareholders and other shareholders
B. Ignore investment income from subsidiary to parent (e.g. dividend payments or loan interest)
C. Include all of the parent's income and expenses plus all of the subsidiaries' income and expenses
D. Include all of the parent's income and expenses minus all of the subsidiaries' income and expenses
E. Include investment income from subsidiary to parent (e.g. dividend payments or loan interest)

Question #3

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. 17.0%
B. 16.2%
C. 9.4%
D. 8.6%

Question #4

Information from the financial statements of RST for the year ended 30 April 20X9 is as follows:
At 30 April 20X9 the ordinary shares are trading at $4.75.
What is the price earnings (P/E) ratio for RST at 30 April 20X9?

A. 10.56
B. 7.92
C. 9.31
D. 15.83

Question #5

LK acquired 100% of the equity shares of TU on 1 January 20X4. LK disposed of 60% of TU for £2,400,000 on 30 September 20X4. The sale proceeds reflected the fair value of TU's shares on that date.
The remaining 40% shareholding gave LK the ability to exercise significant influence over the activities of TU. TU reported profit of $1,800,000 for the year ended 31 December 20X4 and this accrued evenly throughout the year.
Calculate the investment in associate that will be presented in LK's consolidated statement of financial position as at 31 December 20X4.
Give your answer to the nearest whole $'000.
$ 000

Solutions: