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CIMA Advanced Financial Reporting Sample Questions:

1. AB owned 80% of the equity share capital of FG at 1 January 20X6. AB disposed of 10% of FG's equity share capital on 31 December 20X6 for $400,000. The non controlling interest was measured at
$700,000 immediately prior to the disposal.
Which of the following represents the adjustment that AB made to non controlling interest in respect of the disposal when it prepared its consolidated financial statements at 31 December 20X6?

A) Debit of $350,000
B) Debit of $400,000
C) Credit of $350,000
D) Credit of $50,000

2. Entity A entered into a 3 year operating lease on 1 April 20X3. The rentals are £5,000 a year payable in advance with an additional payment of $1,800 payable on 1 April 20X3.
The rental expense to be included in the statement of profit or loss for the year ended 31 December
20X3 will be:

A) $5,000
B) $6,800
C) $4,200
D) $5,600

3. 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.

4. AB and FG incorporated on 1 January 20X1 in the same country and had similar investment in net assets.
Both entities are financed entirely by equity. In the year to 31 December 20X1 both entities generated the same volume of sales.
Which of the following, taken individually, would explain why AB's return on capital employed ratio was lower than that of FG?

A) AB's deferred tax provision at the year end is higher than that of FG.
B) AB paid a lower dividend to its shareholders than FG in the year.
C) AB revalued its non current assets upwards on 31 December 20X1; FG's non current assets were stated at historic cost.
D) FG issued bonds on 31 December 20X1; AB remains ungeared.

5. What is the total comprehensive income attributable to the shareholders of GHI that will be presented in GHI's consolidated statement of changes in equity for the year ended 31 December 20X4?

A) $2,875,000
B) $2,880,000
C) $2,780,000
D) $3,260,000

Solutions: