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CIMA Advanced Financial Reporting Sample Questions:

1. RS is a listed entity that has no subsidiaries although its Finance Director is also a director of TU, an unconnected entity.
It is preparing its financial statements to 30 September 20X6.
Which of the following substantial transactions must be disclosed in these financial statements in accordance with IAS 24 Related Party Disclosures?

A) Sale of finished goods to TU at normal selling price.
B) Purchase of production materials from TU at a discounted price to the current market value.
C) Pension payments made on behalf of the Managing Director of RS.
D) Performance related bonus payments made to the office staff for the year.

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

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

4. XY has a weighted average cost of capital (WACC) of 12%. The debt:equity ratio is 1:3 and this is considered low for the industry. XY needs to raise finance to purchase new machinery in the coming year.
Which of the following forms of finance is most likely to increase the WACC?

A) 6% bank loan
B) Finance lease
C) 8% preference shares
D) Rights issue of equity shares

5. JK is seeking to raise new finance through a rights issue of equity shares.
Which THREE of the following statements are correct?

A) Shareholders must pay the full market price for shares offered in a rights issue.
B) The administration costs associated with a rights issue are higher than those for an initial public offering.
C) A rights issue will dilute an existing shareholder's control of the entity if they do not take up their rights.
D) An alternative name for a rights issue is a scrip issue of shares.
E) Shareholders' entitlement to rights may be sold on their behalf.
F) Entities have the opportunity to underwrite a rights issue.

Solutions: