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CIMA Advanced Financial Reporting Sample Questions:

1. Which THREE of the following would determine the functional currency of an overseas subsidiary in accordance with IAS 21 The Effects of Changes in Foreign Exchange Rates?

A) The currency which principally influences selling prices for goods and services.
B) The currency that mainly influences labour, material and other costs.
C) The currency which the parent company uses to present its financial statements.
D) The currency which principally influences the choice of functional currency of the parent.
E) The currency in which all non-current assets are purchased and recognised.
F) The currency in which operating receipts are retained.

2. 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 classified as which of the following?

A) Discounted instrument
B) Equity instrument
C) Debt instrument
D) Compound instrument

3. When accounting for a finance lease under IAS 17 Leases, which TWO of the following are recognised in the statement of profit or loss?

A) Lease payments paid
B) Finance cost element of the lease payments
C) Lease payments payable
D) Depreciation of the leased asset
E) Capital repayment element of the lease payments

4. Information extracted from JK's statement of financial position for the year ended 31 May 20X5 is as follows:

Calculate the gearing ratio (Debt/Equity measured as a percentage) at 31 May 20X5.
Give your answer to one decimal place.
? %

5. AB's financial information shows that the non current assets' carrying value is greater than the tax base at the year end.
What is the journal entry to record the movement in the provision for deferred tax resulting from this difference?

A) Dr Deferred tax provisionCr Tax expense
B) Dr Other comprehensive incomeCr Deferred tax provision
C) Dr Deferred tax provisionCr Other comprehensive income
D) Dr Tax expenseCr Deferred tax provision

Solutions: