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CIMA Financial Reporting Sample Questions:

1. The IV Group is formed of I Ltd and its subsidiary company V Ltd. I Ltd purchased 67% of V Ltd's ordinary share capital on 31 March 20X3.
The purchase cost I Ltd £129,000. At the date of purchase V Ltd's net assets were £155,000 while its share capital was £37,000. NCI fair value on the date of acquisition was £31,000.
What was the amount of goodwill I Ltd paid as part of the acquisition. Calculate this figure using both the proportion of net assets method and the full good will method for valuing the non-controlling interest.

A) Full goodwill method = £5,000
B) Full goodwill method = £25,150
C) Proportion of net assets method = £5,000
D) Proportion of net assets method = £77,150
E) Proportion of net assets method = £25,150
F) Full goodwill method = £57,000

2. Which of the following would NOT be assessed for tax under a Pay-As-You-Earn system?

A) Benefits in kind received by an employee.
B) Commissions received by an employee.
C) Profit-sharing payments received by an employee.
D) The wealth of an employee.

3. BCD owns an item of plant which cost $20,000 and at the time of purchase was assessed to have a useful economic life of 8 years and a residual value of $2,000.
The carrying amount of the plant at 1 January 20X8 is $11,000. On that date BCD's directors estimate that the plant's remaining useful life is now 6 years.
The residual value remains unchanged at $2,000.
What is the depreciation charge for this plant for the year ended 31 December 20X8?
Give your answer to the nearest $.

4. On 1 May 20X8 DEF enters into a contract to lease plant with a fair value of $200,000. Annual lease payments of $50,000 are to be paid in advance and DEF incurred direct costs to arrange the lease of S2.000 The present value of future lease payments at 1 May 20X8 is $190,000.
What is the amount to be recognised as a right-of-use asset on 1 May 20X8?

A) $192 000
B) $200,000
C) $242000
D) $240,000

5. XY is an entity incorporated in Country B but operates in several countries. Monthly management meetings to decide on strategic matters take place in Country A, where the majority of its production happens. XY sells most of its goods to Country C.
In accordance with the Organization for Economic Co-operation and Development (OECD) rules on corporate residence which of the following statements is true?

A) XY is resident in Country B because this is the country of its incorporation.
B) XY is resident in Country A because this is the country where XY undertakes most of its production.
C) XY is resident in Country A because this is the country of its effective management.
D) XY is resident in Country C because this is the country where XY generates most of its revenue.

Solutions:

Question # 1 Answer: A,E

Question # 2 Answer: D

Question # 3 Answer: Only visible for members

Question # 4 Answer: C

Question # 5 Answer: C