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CIMA Advanced Financial Reporting Sample Questions:

1. On 1 January 20X7 GH purchased plant and equipment at a cost of $400,000. The temporary differences in respect of this plant and equipment at 31 December 20X7 and 20X8 have been calculated as follows:

Assume that there are no other temporary differences in the periods and that the corporate income tax rate is 25%. GH is expected to have significant taxable profits in the future.
Which of the following is the correct impact in GH's statement of financial position at 31 December 20X8 in respect of deferred tax?

A) Decrease in the deferred tax asset.
B) Increase in the deferred tax asset.
C) Increase in the deferred tax liability.
D) Decrease in the deferred tax liability.

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

3. Information from the financial statements of RST for the year ended 30 April 20X9 is as follows:
At 30 April 20X9 the ordinary shares are trading at $4.75.
What is the price earnings (P/E) ratio for RST at 30 April 20X9?

A) 10.56
B) 7.92
C) 15.83
D) 9.31

4. GG's gearing is currently 50% compared to the industry average of 40% (both measured as debt/equity).
GG's debt is all in the form of a single bank loan that is repayable in five years' time. The directors of GG are seeking to raise finance for a new project and they are considering an additional bank loan from the same bank.
Which of the following would prevent the bank from lending the finance for the project in the form of a new bank loan?

A) The revaluation of GG's property that shows an increase in its value since the existing bank loan was taken out.
B) A projected lack of profits to be able to claim tax relief on the additional interest arising from the new loan.
C) A covenant on the existing bank loan that restricts the level of dividend that can be paid.
D) A projected decrease in interest cover that would breach a covenant on the existing loan.

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

A) $2,875,000
B) $2,780,000
C) $2,880,000
D) $3,260,000

Solutions: