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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. On 1 January 20X1 KL acquired 75% of the equity shares of PQ. Goodwill arising on the acquisition was
$480,000. On 31 December 20X3 KL sold the full investment of PQ to XY Group for $2,000,000. On this date the net assets of PQ were $1,340,000 and the non-controlling interests stood at $410,000.
What is the gain on disposal to be recognised in the consolidated statement of profit or loss of KL?

A) $590,000
B) $635,000
C) $180,000
D) $660,000

3. AB, a listed entity, prepared its financial statements to 31 December 20X7, in accordance with international accounting standards.
Which THREE of the following were disclosed as related parties of AB in its financial statements?

A) ST, an entity that was jointly established by AB and CD, and that is accounted for as a joint venture in AB's financial statements to 31 December 20X7.
B) AB's main supplier, GH, who supplies more than 70% of AB's goods for manufacture.
C) AB's defined benefit pension plan.
D) The wife of the Managing Director of AB, to whom AB sold a motor vehicle in the year to 31 December 20X7.
E) AB's bank that provides more than 60% of the entity's loan finance.

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

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

5. FGH plans to issue a large number of shares to the public via an IPO.
It is considering either an offer for sale at a fixed price or an offer for sale by tender.
Which of the following would be an advantage to FGH of using the offer for sale by tender compared to the fixed price offer?

A) Tenders are more attractive to less sophisticated investors thus maximising potential investment.
B) There would be more certainty over the issue price of the shares.
C) There is potential for reaching a higher share price thus maximising capital raised.
D) The shares will be sold to different investors at differing values thus maximising the capital raised.

Solutions: