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CIMA Advanced Financial Reporting Sample Questions:

1. Which of the following statements is true in respect of ST's gross profit margin based on the information given?

A) The associate's gross profit margin is greater than ST's leading to an overall increase in ST's margin.
B) Economies of scale have been achieved from increased revenues resulting in a reduction in the gross profit margin.
C) Gross profit margin has reduced due to the increased cost of the new contract.
D) Gross profit margin has increased as a result of management negotiating a premium price for the contract with the new customer.

2. In recent years EBITDA has been adopted by large entities as a key measure of performance. The following figures have been extracted from the financial statements of UV for the year ended 30 November 20X9:

What is EBITDA for UV for the year ended 30 November 20X9?
Give your answer to the nearest $'000.

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

4. DE acquired 10% of the equity shares of KL on 31 December 20X2.
A further 50% of the equity shares of KL were acquired by DE on 1 January 20X4.
Which THREE of the following would be part of the process for recording the second purchase of shares?

A) Net assets at 1 January 20X4 being compared to the purchase consideration and a transfer to equity made.
B) Assets, liabilities, income and expenses being fully consolidated from 1 January 20X4.
C) The 10% investment being revalued to fair value at 1 January 20X4.
D) Goodwill being calculated at 1 January 20X4 for the first time.
E) The goodwill calculated at 31 December 20X2 being revalued at 1 January 20X4.
F) A 50% non controlling interest will be shown in the consolidated financial statements.

5. The tax benefit on a company's asset is £180,000 and the useful life on that asset is five years. The company creates a deferred tax provision to spread this benefit over the asset's useful life.
What entry is needed to reduce this deferred tax provision in the company's year two accounts?

A) DR Deferred tax liability (SOFP) £36,000
B) DR Deferred tax liability (SOFP) £144,000
C) CR Deferred tax liability (SOFP) £36,000
D) CR Deferred tax liability (SOFP) £144,000
E) CR Corporation tax (income statement) £144,000
F) DR Corporation tax (income statement) £36,000
G) DR Corporation tax (income statement) £144,000
H) CR Corporation tax (income statement) £36,000

Solutions: