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CIMA Advanced Financial Reporting Sample Questions:

1. MN had the following profit figures for the year ended 30 November 20X6:
MN's statement of financial position at 30 November 20X6 included the following:

Calculate return on capital employed for MN for the year ended 30 November 20X6.
Give your answer to one decimal place.
? %

2. RS has issued an instrument with a nominal value of $1 million, at a discount of 2.5%, and a coupon rate of 6%. The terms of the issue are that the instrument must either be redeemed at par, at the option of the holder, in three years' time, or alternatively converted into equity shares in RS.
The characteristics of this instrument taken as a whole indicates that it would be classifed as which of the following?

A) Discounted instrument
B) Compound instrument
C) Debt instrument
D) Equity instrument

3. WX acquired 60% of the equity shares of CD on 1 January 20X3. WX sold 5% of the equity shares it held for $60,000 on 31 December 20X5. At that date the net assets of CD were $120,000 and the fair value of the non-controlling interest in CD was measured at $21,000. No goodwill arose on the original acquisition of CD.
When preparing its consoldiated financial statements, WX will process which of the following adjustments to its group retained earnings?

A) A debit of $39,000
B) A debit of $54,000
C) A credit of $54,000
D) A credit of $39,000

4. Which of the following would cause a deferred tax balance to be included in the statement of financial position for an entity?

A) The acquisition of plant and equipment a year ago where the tax depreciation rate is different to the accounting depreciation rate.
B) Expenses in the statement of profit or loss which are not allowable for tax creating a permanent difference.
C) The acquisition of land for which there is no tax depreciation.
D) Impairment of goodwill that arose on the acquisition of a subsidiary entity.

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

A) $190,000
B) $575,000
C) $95,000
D) $595,000

Solutions: