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CIMA Advanced Financial Reporting Sample Questions:

1. JKL measure gearing as debt:equity, based on book values. At 31 December 20X5 the ratio is 2:3 and JKL would like this to be 2:5.
Which of the following transactions individually would achieve this?

A) Repayment of a 6 year term loan with the issue of 5 year redeemable debentures.
B) Issue of redeemable preference shares at par.
C) Revaluation of investment property to an increased fair value.
D) Bonus issue from the share premium account.

2. WX acquired 60% of the equity shares of CD on 1 January 20X3. WX sold 5% of the equity shares it held for $60,000 on 31 December 20X5. At that date the net assets of CD were $120,000 and the fair value of the non-controlling interest in CD was measured at $21,000. No goodwill arose on the original acquisition of CD.
When preparing its consoldiated financial statements, WX will process which of the following adjustments to its group retained earnings?

A) A credit of $54,000
B) A debit of $54,000
C) A credit of $39,000
D) A debit of $39,000

3. 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) Decrease in the deferred tax liability.
D) Increase in the deferred tax liability.

4. AB sold the majority of its operating equipment to LM for cash on 30 December 20X9 and then immediately leased it back under an operating lease.
AB used the cash proceeds from the sale to reduce its long term borrowings significantly. No early repayment charge was levied by the lender.
Which of the following statements is true in respect of AB's ratios calculated at 31 December 20X9?

A) AB's non-current asset turnover would be lower as a result of this sale being recorded.
B) AB's current ratio would be lower as a result of this sale being recorded.
C) AB's return on capital employed would be lower as a result of this sale being recorded.
D) AB's gearing ratio would be lower as a result of this sale being recorded.

5. Which of the following best describes the goal of WACC as a measure?

A) To work out the average return that is required by the company on its investments in order to satisfy all debt holders.
B) To work out the average return that is required by the company on its investments in order to satisfy all shareholders and debt holders.
C) To work out the minimum return that is required by the company on its investments in order to satisfy all shareholders and debt holders.
D) To work out the average return that is required by the company on its investments in order to satisfy all shareholders.

Solutions: