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CIMA Advanced Financial Reporting Sample Questions:

1. Which of the following principles are the basic principles followed by the consolidated income statement?
Select ALL that apply.

A) After profit for the period, show the profit split between amounts attributable to the parent's shareholders and other shareholders
B) Include investment income from subsidiary to parent (e.g. dividend payments or loan interest)
C) Ignore investment income from subsidiary to parent (e.g. dividend payments or loan interest)
D) Include all of the parent's income and expenses plus all of the subsidiaries' income and expenses
E) Include all of the parent's income and expenses minus all of the subsidiaries' income and expenses

2. On 1 January 20X8 XY, a listed entity, had 10,000,000 ordinary shares in issue each with a par value of 50 cents. On 1 July 20X8 XY raised $6,000,000 by issuing ordinary shares at a price of £1.50 each which was the full market price.
Place the correct figure into the box below to show the number that XY will use as its weighted average number of ordinary shares in the calculation of earnings per share for the year to 31 December 20X8.

3. Which of the following taken independently would explain the reduction in the profits as highlighted by the Chairman's press release?

A) Staff training costs.
B) Installation costs of new equipment.
C) Extended credit terms to customers.
D) Amortisation of development expenditure.

4. Which of the following examples would be classed as related parties ofJH Ltd due to the power they possess to directly influence the company?
1: JH Ltd's managing director
2: The son of JH Ltd's managing director, who is an intern in the company's office
3: The brother of JH Ltd's managing director, whose business supplies a large amount of production material for the company
4: JH Ltd's subsidiary company, AL Ltd
5: BR PLC, one of JH Ltd's regular customers

A) 1&4
B) 2, 3 & 4
C) 1, 2, 3 & 4
D) 1, 2 & 3
E) 1
F) All of the above

5. The dividend yield of ST has fallen in the year to 31 May 20X5, compared to the previous year.
The share price on 31 May 20X4 was $4.50 and on 31 May 20X5 was $4.00. There were no issues of share capital during the year.
Which of the following should explain the reduction in the dividend yield for the year to 31 May 20X5 compared to the previous year?

A) To compensate investors for the reduction in share price a higher dividend per share was paid.
B) Surplus cash was used to pay a special dividend in addition to the normal dividend in the year.
C) The dividend paid in the year was reduced in order to pay for new assets.
D) The profit for the year fell significantly and the dividend per share stayed the same.

Solutions: