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CIMA Advanced Financial Reporting Sample Questions:

1. Which of the following principles are the basic principles followed by the consolidated income statement?
Select ALL that apply.

A) Include all of the parent's income and expenses plus all of the subsidiaries' income and expenses
B) Include all of the parent's income and expenses minus all of the subsidiaries' income and expenses
C) After profit for the period, show the profit split between amounts attributable to the parent's shareholders and other shareholders
D) Include investment income from subsidiary to parent (e.g. dividend payments or loan interest)
E) Ignore investment income from subsidiary to parent (e.g. dividend payments or loan interest)

2. The consolidated statement of profit or loss for VW for the year ended 30 September 20X7 includes the following:
What is VW's interest cover for the year ended 30 September 20X7?

A) 3.3
B) 4.5
C) 5.1
D) 4.1

3. When preparing a consolidated statement of cash flows, which of the following describes the correct presentation of an associate's dividends?

A) Dividends paid by the associate in cash flows from financing activities
B) Dividends received from the associate in cash flows from investing activities
C) Dividends received from the associate in cash flows from operating activities
D) Dividends paid by the associate in cash flows from investing activities

4. LM acquired an asset under a 5-year non-cancellable operating lease agreement on 1 January 20X8.
Under the terms of the agreement, LM paid nothing for the first year and then made four payments of
$50,000 in each subsequent year. LM adopted the provisions of IAS 17 Leases when accounting for this agreement.
Which of the following is correct in respect of this operating lease in LM's financial statements for the year to 31 December 20X8?

A) A prepayment of $10,000 was recognised.
B) An accrual of $50,000 was recognised.
C) An expense of $50,000 was recognised.
D) An accrual of $40,000 was recognised.

5. 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.
$ ?

Solutions: