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CIMA Advanced Financial Reporting Sample Questions:

1. When consolidating for group accounts, a number of calculations and adjustments are required to properly combine the entities into a single group. Which of the following processes are involved in this consolidation method?
Select ALL that apply:

A) Add together the assets and liabilities of parent and subsidiary
B) Adjustment for equity
C) Adjustment for depreciation and amortisation
D) Adjustment for profits
E) Adjust for investment in subsidiaries

2. Which of the following statements are true regarding consolidated cash flows after the acquisition of a subsidiary?
Select ALL that apply.

A) Disclosure notes are required to show cash and cash equivalents paid or received, but not details of goodwill, assets and liabilities acquired
B) The subsidiary's cash inflows and outflows become part of the group after purchase
C) Cash acquired from the subsidiary upon purchase is represented as a cash inflow
D) Net cash paid to acquire a subsidiary is shown as a cash inflow within the cash flow from investing activities
E) Adjustments need to be made to group working capital in light of the working capital acquired from the subsidiary
F) Further adjustments are required to cash inflows and outflows after profit has been consolidated

3. Which of the following would limit the effectiveness of analysis performed on the operating profit margins of two separate entities with the same total revenue over a12 month period?

A) Different pattern of monthly revenues caused by seasonality.
B) Different approaches to allocating expenses to cost of sales, administration expenses and distribution costs.
C) Different accounting estimates in respect of depreciation of property, plant and equipment.
D) Different interest rates on loan finance available to the entities.

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

5. AB and EF are located in the same country and prepare their financial statements to 31 October in accordance with International Accounting Standards. EF supplies AB with a component that is vital to AB's product range. AB is considering acquiring a controlling interest in EF by 31 December 20X4 in order to guarantee future supply. The Board of EF has indicated that such an approach would be postively considered. AB would use its control to make AB the sole customer of EF.
The Finance Director of AB has been granted access to EF's management accounts and has conducted some initial analysis from the financial press. The results togther with comparisons for AB for the year to
31 October 20X4 are presented below:

AB and EF are forecasting revenues of S1,500,000 and $700,000 respectively for the year ended 31 October 20X5.
AB's Finance Director met with one of the directors of EF to discuss the potential impact of the acquisition.
Which of the director's statements below is correct?

A) Redundancy costs arising from reorganisation following acquisition will be provided for by charging EF's profit for the year ended 31 October 20X4.
B) The P/E ratio of EF will increase to 12 after acquisition in line with that of AB.
C) The gross profit margin of EF will increase if AB's bargaining power is used to negotiate lower material costs for the whole group.
D) Dividend yield for both entities will be identical after the acquisition.

Solutions:

Question # 1 Answer: A,B,E

Question # 2 Answer: B,C,E

Question # 3 Answer: C

Question # 4 Answer: B

Question # 5 Answer: C