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CIMA Advanced Financial Reporting Sample Questions:

1. 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) The profit for the year fell significantly and the dividend per share stayed the same.
C) Surplus cash was used to pay a special dividend in addition to the normal dividend in the year.
D) The dividend paid in the year was reduced in order to pay for new assets.

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

3. JK has calculated its inventory holding period:

Which THREE of the following would have contributed to the above movement in inventory holding period?

A) JK's main supplier offered a significant one-off discount for purchases made in March 20X8.
B) A substantial contract is due to be dispatched early in April 20X8.
C) JK suffered industrial action by its production staff in the period December 20X7 to February 20X8.
D) In January 20X8 a major competitor entered the market in which JK operates.
E) It has been difficult to obtain one of JK's main components due to import issues with its overseas supplier.
F) JK is enforcing stringent inventory control techniques following management instructions.

4. AB acquired a financial investment on 1 January 20X9, incurring $5,000 related agency fees. AB initially classified the investment as held for trading, in accordance with IAS 32 Financial Instruments:
Presentation.
Which of the following statements reflects the accounting treatment that AB adopted in respect of this investment when it prepared its financial statements to 31 December 20X9?

A) Agency fees were added to the cost of the investment and the gain/loss on the remeasurement of the investment at the year end was recorded in profit or loss for the year.
B) Agency fees were recorded as an expense and the gain/loss on the remeasurement of the investment at the year end was recorded in other comprehensive income.
C) Agency fees were added to the cost of the investment and the gain/loss on the remeasurement of the investment at the year end was recorded in other comprehensive income.
D) Agency fees were recorded as an expense and the gain/loss on the remeasurement of the investment at the year end was recorded in profit or loss for the year.

5. A local council is one year into a two year project to renovate local parks. The project is on track to be completed within the set time-scale, however it has proved more costly than initially expected.
The project is on track to be completed within its two year period. Contracts for the labour and materials needed to renovate the parks were agreed at the start of the project and no changes have arisen. Despite the fact that the council has yet to fully settle these contracts, costs are set to be as budgeted.
Why would this example not be recognised as a provision?

A) The council doesn't have a present obligation from the project.
B) Neither the timing nor the amount of the provision is uncertain.
C) The settlement of the contract is unlikely to result in an outflow from the council.
D) The council has no potential future obligations arising from the project.

Solutions: