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CIMA Advanced Financial Reporting Sample Questions:

1. BC are currently seeking to establish an accounting policy for a particular type of transaction.
There are four alternative ways in which this transaction can be treated. Each treatment will have a different outcome on the financial statements as follows:
* Treatment one means that the financial statements will be easier to prepare.
* Treatment two will give a fair representation of the transaction in the financial statements.
* Treatment three will maximise the profit figure presented in the financial statements.
* Treatment four means that the financial statements will be more easily understood by shareholders.
Which accounting treatment should BC adopt?

A) Three
B) Two
C) One
D) Four

2. Which of the following would cause a deferred tax balance to be included in the statement of financial position for an entity?

A) Expenses in the statement of profit or loss which are not allowable for tax creating a permanent difference.
B) The acquisition of land for which there is no tax depreciation.
C) Impairment of goodwill that arose on the acquisition of a subsidiary entity.
D) The acquisition of plant and equipment a year ago where the tax depreciation rate is different to the accounting depreciation rate.

3. 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.
$ ?

4. Taking each statement individually, which of the following explains the movement in the gross profit margin from 20X4 to 20X5 as calculated by the analysts?

A) Prompt payment discounts no longer offered to customers.
B) Increase in the volume of sales over the year.
C) Reduction in the cost of raw materials NOT passed onto customers.
D) Increase in the levels of closing inventory of raw materials.

5. Which of the following statements about ST is true?

A) The increase in administrative expenses is in line with the increase in revenues.
B) The ratio of distribution costs to revenue has increased significantly.
C) The effective tax rate incurred by ST has remained largely the same.
D) The return on the investment in associate on an annual basis is 14%.

Solutions: