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CIMA Advanced Financial Reporting Sample Questions:

1. HJ is currently in dispute with an employee, who is claiming $400,000 in a legal case against them.
HJ's legal advisors have stated that it is probable that they will lose the case and will have to pay the amount claimed.
Also, HJ are claiming $250,000 from a supplier of defective goods and the legal advisors have stated that it is probable that HJ will be successful in this claim.
What is the correct accounting treatment for these two items in HJ's financial statements?

A) Disclose the $400,000 potential outflow and recognise the $250,000 potential inflow.
B) Provide for the $400,000 potential outflow and recognise the $250,000 potential inflow.
C) Provide for the $400,000 potential outflow and disclose the $250,000 potential inflow.
D) Disclose the $400,000 potential outflow and disclose the $250,000 potential inflow.

2. The capital structure of ST is summarised in the table below:

What is the weighted average cost of capital of ST?
Give your answer as a percentage to one decimal place.
? %

3. The basic earning per share computed by a company for year ended 31st March 20X7 is £2 per share.
The company had certain convertible debentures outstanding as on 31st March 20X7. The conversion of debentures to equity shares would result in the earnings per share to be £2.2. Which of the following should the company disclose?

A) Diluted earnings per share only
B) Basic earnings per share only
C) Neither basic nor diluted earnings per share
D) Both basic and diluted earnings per share

4. GH is a listed entity which holds equity shares in one subsidiary and one associate.
Information extracted from the most recent financial statements is as follows:
What is the interest cover for the year?

A) 11.7 times
B) 8.5 times
C) 10.7 times
D) 9.6 times

5. Which TWO of the following are relevant ethical considerations when selecting an accounting policy?

A) It shows a favourable view of performance.
B) It maximises shareholder wealth.
C) It is in accordance with International Financial Reporting Standards.
D) It is straightforward to implement.
E) It shows faithful representation of the financial statements.

Solutions: