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CIMA Advanced Financial Reporting Sample Questions:

1. Which TWO of the following are true in relation to IAS21 The Effects of Changes in Foreign Exchange Rates when consolidating an overseas subsidiary?

A) Assets and liabilities of the subsidiary are translated at each reporting date using the average exchange rate for the period.
B) Goodwill is reflected in the consolidated statement of financial position translated at the exchange rate on the date of acquisition.
C) The statement of profit or loss of the subsidiary is translated for the reporting period using the closing exchange rate.
D) Goodwill is re-translated at the end of each reporting period and reflected at the period end exchange rate in the consolidated statement of financial position.
E) A current period exchange gain or loss is shown within the consolidated statement of comprehensive income within other comprehensive income.

2. WX acquired 60% of the equity shares of CD on 1 January 20X3. WX sold 5% of the equity shares it held for $60,000 on 31 December 20X5. At that date the net assets of CD were $120,000 and the fair value of the non-controlling interest in CD was measured at $21,000. No goodwill arose on the original acquisition of CD.
When preparing its consoldiated financial statements, WX will process which of the following adjustments to its group retained earnings?

A) A debit of $54,000
B) A credit of $39,000
C) A credit of $54,000
D) A debit of $39,000

3. On 1 January 20X8 XY, a listed entity, had 10,000,000 ordinary shares in issue each with a par value of 50 cents. On 1 July 20X8 XY raised $6,000,000 by issuing ordinary shares at a price of £1.50 each which was the full market price.
Place the correct figure into the box below to show the number that XY will use as its weighted average number of ordinary shares in the calculation of earnings per share for the year to 31 December 20X8.

4. The following information relates to DEF for the year ended 31 December 20X7:
* Property, plant and equipment has a carrying value of $3,500,000 and a tax written down value of
$2,500,000.
* There are unused tax losses to carry forward of $1,250,000. These tax losses have arisen due to poor trading conditions which are not expected to improve in the foreseeable future.
* The corporate income tax rate is 25%.
In accordance with IAS 12 Income Taxes, the financial statements of DEF for the year ended 31 December 20X7 would recognise deferred tax balances of:

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

5. GH granted 100 share options to each of its 1,000 employees on 1 January 20X8. The fair value of each option was $7 on 1 January 20X8 and had risen to $8 at 31 December 20X8.
Which of the following statements represents the treatment that GH adopted to account for the related expense of these share options in its financial statements for the year ended 31 December 20X8, in accordance with IFRS 2 Share-based Payments?

A) The expense was measured using the fair value of $7 and the credit entry was to equity.
B) The expense was measured using the fair value of $7 and the credit entry was to liabilities.
C) The expense was measured using the fair value of $8 and the credit entry was to liabilities.
D) The expense was measured using the fair value of $8 and the credit entry was to equity.

Solutions: