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CIMA F2 Exam Syllabus Topics:

CIMA Advanced Financial Reporting Sample Questions:

Question 1

Which of the following defines the calculation of interest cover?

A. Profit after tax divided by finance costs
B. Profit before interest and tax divided by finance costs
C. Finance costs divided by profit after tax
D. Finance costs divided by profit before interest and tax

Question 2

The dividend yield of ST has fallen in the year to 31 May 20X5, compared to the previous year.
The share price on 31 May 20X4 was $4.50 and on 31 May 20X5 was $4.00. There were no issues of share capital during the year.
Which of the following should explain the reduction in the dividend yield for the year to 31 May 20X5 compared to the previous year?

A. Surplus cash was used to pay a special dividend in addition to the normal dividend in the year.
B. The dividend paid in the year was reduced in order to pay for new assets.
C. To compensate investors for the reduction in share price a higher dividend per share was paid.
D. The profit for the year fell significantly and the dividend per share stayed the same.

Question 3

RS is a listed entity that has no subsidiaries although its Finance Director is also a director of TU, an unconnected entity.
It is preparing its financial statements to 30 September 20X6.
Which of the following substantial transactions must be disclosed in these financial statements in accordance with IAS 24 Related Party Disclosures?

A. Sale of finished goods to TU at normal selling price.
B. Pension payments made on behalf of the Managing Director of RS.
C. Performance related bonus payments made to the office staff for the year.
D. Purchase of production materials from TU at a discounted price to the current market value.

Question 4

FG has a weighted average cost of capital of 12% based on its existing:
* level of gearing of 30% (measured as debt/(debt + equity)); and
* business operations.
This would be used as an appropriate discount factor to assess which of the following significant projects?

A. A project in an industry in which FG does not currently operate, funded wholly by equity.
B. A project to extend FG's existing operations, funded 30% with debt and 70% with equity.
C. A project in an industry in which FG does not currently operate, funded 30% with debt and 70% with equity.
D. A project to extend FG's existing operations, funded wholly by debt.

Question 5

KL issued $100,000 of 6% convertible debentures at par on 1 January 20X7. These debentures are redeemable at par or can be converted into 5 shares for each $100 of nominal value of debentures on
31 December 20X9.
The share price on 1 January 20X7 is $18 a share. The share price is expected to grow at a rate of 7% a year.
The expected redemption value for each $100 nominal value of debentures on the date of conversion is:

A. $110.25
B. $100.00
C. $90.00
D. $103.04

Solutions: