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CIMA Financial Reporting Sample Questions:

1. LM received notification on 10 November 20X4 from one of its customers stating they had ceased trading as they had gone into liquidation. The balance outstanding at 31 October 20X4 was $150,000.
In accordance with IAS 10 Events after the Reporting Date this event will be treated as:

2. A non-executive director of a company is somebody who:

A) is involved in making operational decisions m the company
B) need not have experience of the industry in which the company operates
C) does not earn remuneration from the company
D) can be appointed Chief Executive Officer of the company.

3. Country J is a newly formed independent country and it's accounting professionals are considering adopting international financial reporting standards (IFRS).
Which of the following is a disadvantage to Country J of adopting IFRS as their local generally accepted accounting practice (GAAP)?

A) Specific local variations that might be needed will not be accommodated.
B) Facilitates comparability with other countries who use IFRS as their local GAAP.
C) IFRS are quick to implement which reduces the costs involved.
D) Easier to adopt standards which have already been developed.

4. In Country X, trading losses in any year can be carried back and set off against trading profits in the previous year, with any unrelieved losses carried forward to set against the first available trade profits in future years.
GH had the following taxable profits and losses in years 20X1 to 20X4:

What are the taxable profits for 20X4, assuming the most efficient use of the loss is made?

A) $65,000
B) $70,000
C) $95,000
D) $100,000

5. Which THREE of the following are potential implications to a manufacturing business of holding insufficient inventory of raw materials?

A) Purchasing inventory at a higher price
B) Lost sales
C) Wasted production
D) Increased risk of obsolescence
E) Additional storage costs

Solutions: