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CIMA Advanced Financial Reporting Sample Questions:

1. 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

2. Which TWO of the following are true for an entity raising equity finance using a rights issue rather than a placing of equity shares to new investors?

A) The cost of underwriting will be lower because the risk of the issue is lower.
B) The issue will widen the base of shareholders if all shareholders take up their rights.
C) The administration is more complex and therefore likely to be more costly.
D) The voting rights of existing shareholders will be unaffected if the shareholders take up their rights.
E) The shares will sell at a higher price and therefore generate more funds.

3. The financial statements of ST at 31 December 20X9 include the following balances in respect of shares classed as equity:

The profit after tax for the year ended 31 December 20X9 is $200,000.
What is ST's basic EPS for the year to 31 December 20X9?

A) 20.0 cents
B) 17.5 cents
C) 8.8 cents
D) 10.0 cents

4. Which THREE of the following statements about preference shares are true?

A) For an investor, preference shares carry more risk than ordinary shares.
B) Preference shares cannot be issued as redeemable shares.
C) The characteristics of preference shares are closer to debt than equity.
D) Preference shareholders receive their dividend entitlement before the equity shareholders.
E) Unlike ordinary shares, preference shares may be cumulative.
F) Preference shareholders rank below the equity shareholders in a winding up.

5. FG has a weighted average cost of capital of 12% based on its existing:
* level of gearing of 30% (measured as debt/(debt + equity)); and
* business operations.
This would be used as an appropriate discount factor to assess which of the following significant projects?

A) A project to extend FG's existing operations, funded 30% with debt and 70% with equity.
B) A project in an industry in which FG does not currently operate, funded wholly by equity.
C) A project in an industry in which FG does not currently operate, funded 30% with debt and 70% with equity.
D) A project to extend FG's existing operations, funded wholly by debt.

Solutions: