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CIMA Advanced Financial Reporting Sample Questions:

1. 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.
$ ?

2. An entity undertakes an issue of new debt which has the effect of reducing the entity's weighted average cost of capital (WACC).
Which of the following would best explain why the WACC will have fallen?

A) The new debt is being used to replace existing debt that had a lower cost.
B) The risk to the shareholders has reduced leading to a fall in the cost of equity.
C) The new debt is being used to replace existing debt that had the same cost.
D) The entity was 100% equity financed prior to the issue of the debt.

3. Which THREE of the following actions should improve the cash position of an entity?

A) Offering extended credit terms to existing customers.
B) Revising the depreciation policy of non-current assets.
C) Substituting a bonus issue for the final dividend.
D) Selling non current assets and leasing them back under operating leases.
E) Revaluing all non-current assets.
F) Implementing an efficient inventory ordering system.

4. On 1 January 20X7 GH purchased plant and equipment at a cost of $400,000. The temporary differences in respect of this plant and equipment at 31 December 20X7 and 20X8 have been calculated as follows:
Assume that there are no other temporary differences in the periods and that the corporate income tax rate is 25%. GH is expected to have significant taxable profits in the future.
Which of the following is the correct impact in GH's statement of financial position at 31 December 20X8 in respect of deferred tax?

A) Decrease in the deferred tax liability.
B) Increase in the deferred tax asset.
C) Increase in the deferred tax liability.
D) Decrease in the deferred tax asset.

5. LM are just about to pay a dividend of 20 cents a share. Historically, dividends have grown at a rate of
5% each year.
The current share price is $3.05.
The cost of equity using the dividend valuation model is:

A) 11.9%
B) 12.4%
C) 7.4%
D) 6.9%

Solutions: