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CIMA Financial Reporting Sample Questions:

1. FG purchased 40% of the equity shares of QR and exerted significant influence over the board of the directors.
QR will be classified as____of FG.

2. Which TWO of the following are features of a bank overdraft?

A) Repayments are scheduled in advance
B) The amount off overdraft utilised will fluctuate according to the needs off the borrowing entity.
C) The bank cannot demand repayment of the overdraft before the end of the agreed period.
D) A fixed amount of interest is determined for the period of the overdraft
E) Interest is charged on the balance outstanding.

3. Which TWO of the following are functions of the International Financial Reporting Standards (IFRS) Advisory Council?

A) To review new financial reporting issues not already covered by IFRS
B) To inform the International Accounting Standards Board of the views of organizations on major standard setting projects
C) To approve IFRSs for publication
D) To give advice to the International Accounting Standards Board on agenda decisions and priorities in its work
E) To appoint the members of the International Accounting Standards Board

4. QR purchased a property for its investment potential on 1 January 20X3 for $2.5 million.
The total property cost is split as follows: land $1 million and buildings $1.5 million. The buildings were expected to have a remaining useful life of 40 years.
The local property index at 31 December 20X3 indicates that the fair value of the property has risen by 10%.
What is the balance that QR will include in its statement of financial position at 31 December 20X3 for this property, assuming that it uses the IAS 40 Investment Properties fair value model?
Give your answer in $million to two decimal places.

5. To apply the fundamental principles of the Code of Ethics, existing and potential threats to the entity first need to be identified and evaluated.
Which THREE of the following are identified in the Code as threats?

A) Familiarity threats
B) Integrity threats
C) Objectivity threats
D) Self-review threats
E) Self-interest threats
F) Confidentiality threat

Solutions: