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CIMA Advanced Financial Reporting Sample Questions:

1. XY's investments enable it to exercise control over AB and have significant influence over FG and JK.
The Managing Director of XY is a non-executive director of LM. XY does not hold any investment in LM.
XY is preparing its consolidated financial statements for the year ended 30 September 20X9.
Which of the following transactions during the year will be disclosed in these financial statements in accordance with IAS 24 Related Party Disclosures?

A) Sale of goods from FG to JK at their current market value.
B) Sale of a motor vehicle from XY to a Director of AB's spouse at its current market value.
C) Sale of goods with a trade discount to a major customer of XY.
D) Sale of non current assets from XY to LM at their current market value.

2. What is meant by the term "a placing of ordinary shares"?

A) Selling new ordinary shares to a financial institution on a pre-arranged basis.
B) Selling new ordinary shares directly to the public.
C) Selling new ordinary shares to existing shareholders.
D) Selling existing ordinary shares to new investors through a stock exchange.

3. LK acquired 100% of the equity shares of TU on 1 January 20X4. LK disposed of 60% of TU for £2,400,000 on 30 September 20X4. The sale proceeds reflected the fair value of TU's shares on that date.
The remaining 40% shareholding gave LK the ability to exercise significant influence over the activities of TU. TU reported profit of $1,800,000 for the year ended 31 December 20X4 and this accrued evenly throughout the year.
Calculate the investment in associate that will be presented in LK's consolidated statement of financial position as at 31 December 20X4.
Give your answer to the nearest whole $'000.
$ 000

4. 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.
$ ?

5. Which of the following should be eliminated when using the equity method to account for associates in a parent's financial statements?
Select ALL that apply.

A) Intra-group balances and transactions
B) Unrealised profits
C) Dividends from associates
D) Goodwill payments

Solutions: