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CIMA Advanced Financial Reporting Sample Questions:

1. AB acquired an investment in a debt instrument on 1 January 20X5 at its nominal value of $25,000, which it intends to hold until maturity. The instrument carried a fixed coupon interest rate of 5%, payable in arrears. Transactions costs of $5,000 were paid in respect of this investment. The effective interest rate applicable to this instrument was estimated at 9%.
Calculate the value of this investment that AB will include in its statement of financial position at 31 December 20X5.
Give your answer to the nearest whole number.
$ ?

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

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

3. Which of the following statements are INCORRECT with regards to impairment of financial instruments; Select ALL that apply.

A) If a loss is suspected following an impairment review, a financial asset is written down to its fair value.
B) Held to maturity instruments and available for sale assets are both measured at amortised cost and are therefore impacted by impairment.
C) In the result of an impairment loss, the carrying amount of the asset is directly reduced, or reduced through an allowance account.
D) The impairment loss on held to maturity instruments is the difference between the assets carrying amount and the present value of its future cashflows.
E) If a contract relating to a financial instrument is breached then this might be an indication of impairment.

4. AB's financial information shows that the non current assets' carrying value is greater than the tax base at the year end.
What is the journal entry to record the movement in the provision for deferred tax resulting from this difference?

A) Dr Deferred tax provisionCr Tax expense
B) Dr Tax expenseCr Deferred tax provision
C) Dr Deferred tax provisionCr Other comprehensive income
D) Dr Other comprehensive incomeCr Deferred tax provision

5. On 1 January 20X6 AB, a listed entity, had 10,000,000 $1 ordinary shares in issue. On 1 April 20X6 AB issued 3,000,000 $1 ordinary shares at their full market price. AB's profit was reported as $1,100,000 after charging corporate income tax of $500,000.
Place the correct values for profit and weighted average number of shares in the boxes below that will be used to calculate AB's earnings per share for the year to 31 December 20X6.

Solutions: