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CIMA F2 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Financial Statements | - Preparation and presentation of financial statements - Statement of cash flows |
| Group Financial Statements | - Consolidated financial statements - Business combinations - Associates and joint arrangements |
| Interpretation of Financial Statements | - Performance evaluation - Financial ratio analysis |
| Specialised Financial Reporting Topics | - Changes in accounting policies and estimates - Events after reporting period - Financial instruments |
| Financial Reporting Framework | - Regulatory environment and standards (IFRS overview) - Conceptual framework of financial reporting |
CIMA Advanced Financial Reporting Sample Questions:
RS has issued an instrument with a nominal value of $1 million, at a discount of 2.5%, and a coupon rate of 6%. The terms of the issue are that the instrument must either be redeemed at par, at the option of the holder, in three years' time, or alternatively converted into equity shares in RS.
The characteristics of this instrument taken as a whole indicates that it would be classifed as which of the following?
- A. Compound instrument
- B. Equity instrument
- C. Debt instrument
- D. Discounted instrument
UV has raised $100,000 through the issue of two irredeemable financial instruments:
* 6% debentures with a current market value of $101.50 per $100 nominal value; and
* 8% preference shares with a current share price of $2.20 each.
The corporate income tax rate is 20%
What is the post tax cost of debt for each of these instruments?
The following information is extracted from the financial statements of RS for the year ended 30 June 20X7:
RS has no other liability balances and has no associate investments.
Calculate return on capital employed for RS at 30 June 20X7.
Give your answer to the nearest whole %.
? %
20
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. Asset utilisation
- B. Dividend yield
- C. Return on capital employed
- D. Non-current asset turnover
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.
$ ?
84000, 84
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