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CIMA F2 Q&A - in .pdf
CIMA F2 Value Pack
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- Exam Code: F2
- Exam Name: Advanced Financial Reporting
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- Updated: Sep 28, 2026
- Q & A: 212 Questions and Answers
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CIMA F2 Q&A - Testing Engine
- Exam Code: F2
- Exam Name: Advanced Financial Reporting
- Updated: Sep 28, 2026
- Q & A: 212 Questions and Answers
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CIMA F2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Financial reporting standards | 25% | |
| Group accounts | 25% | |
| Analysing financial statements | 25% | |
| Financing capital projects | 15% | |
| Integrated reporting and sustainability reporting | 10% |
CIMA Advanced Financial Reporting Sample Questions:
Question #1
LM has made the following share purchases during the year:
* Purchased 55% of the equity share capital of OP.
* Purchased 45% of the equity share capital of QR. LM have the power to appoint the majority of board members on the QR board.
* Purchased 30% of the equity share capital of ST. LM is represented by one director on the main board of ST which has five members in total. The other 70% of ST's equity share capital is owned by a single company, UV.
The Managing Director has told you that OP has performed well, but both QR and ST have not performed as expected. He is therefore pleased that OP will be included as a subsidiary and that QR and ST will only be included as investments in the group financial statements.
In accordance with the ethical principle of professional competence and due care how should the investments in OP, QR and ST be treated in the group financial statements?
- A. OP and QR should be consolidated and ST should be equity accounted.
- B. OP should be consolidated and QR and ST should be equity accounted.
- C. OP and QR should be equity accounted and ST should be valued at cost.
- D. OP should be consolidated, QR should be equity accounted and ST should be valued at cost.
Correct Answer: A 🗳️
Question #2
Which TWO of the following statements about bonds and their issue are true?
- A. All bonds have the same terms and conditions when issued.
- B. Credit rating agencies assign risk categories to bond issues.
- C. Bonds are a form of loan capital, traded on stock exchanges.
- D. Bonds are a risk-free form of investing because they will always be repaid.
- E. A bond issue is never underwritten because the return is fixed and guaranteed.
Correct Answer: B,C 🗳️
Question #3
Which of the following taken independently would explain the reduction in the profits as highlighted by the Chairman's press release?
- A. Installation costs of new equipment.
- B. Extended credit terms to customers.
- C. Staff training costs.
- D. Amortisation of development expenditure.
Correct Answer: C 🗳️
Question #4
LM granted 100 share options to each of its 400 employees on 1 January 20X7. The options will only vest if employees remain with LM for 3 years from the grant date. The fair value of each share option was $5 on 1 January 20X7.
20 employees left in the year to 31 December 20X7 and at that date it was estimated that a further 35 would leave over the following two years.
Which of the following journal entries did LM process to account for the share options in the year to 31 December 20X7, in accordance with IFRS2 Share-based Payments?
- A. Dr Profit or loss $172,500 ; Cr Other reserves within equity $172,500
- B. Dr Profit or loss $57,500 ; Cr Other reserves within equity $57,500
- C. Dr Profit or loss $57,500 ; Cr Liabilities $57,500
- D. Dr Profit or loss $172,500 ; Cr Liabilities $172,500
Correct Answer: B 🗳️
Question #5
On 30 November 20X9 OPQ acquires a financial asset that is classified as Available for Sale.
Which of the following describes the value of the financial asset on the date of acquisition?
- A. Fair value excluding transaction costs.
- B. Present value including transaction costs.
- C. Present value excluding transaction costs.
- D. Fair value including transaction costs.
Correct Answer: D 🗳️
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