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CIMA Advanced Financial Reporting Sample Questions:

1. As at 31 October 20X7 TU's financial statements show the entity having profit after tax of $600,000 and
900,000 $1 ordinary shares in issue. There have been no issues of shares during the year. At 31 October
20X7 TU have 300,000 share options in issue, which allow the holders to purchase ordinary shares at
$2 a share in 3 years' time. The average price of the ordinary shares throughout the year was $5 a share.
What is the diluted earnings per share for the year ended 31 October 20X7?

A) 55.6 cents
B) 66.7 cents
C) 50.0 cents
D) 58.8 cents

2. JK has calculated its inventory holding period:

Which THREE of the following would have contributed to the above movement in inventory holding period?

A) JK suffered industrial action by its production staff in the period December 20X7 to February 20X8.
B) JK is enforcing stringent inventory control techniques following management instructions.
C) A substantial contract is due to be dispatched early in April 20X8.
D) It has been difficult to obtain one of JK's main components due to import issues with its overseas supplier.
E) JK's main supplier offered a significant one-off discount for purchases made in March 20X8.
F) In January 20X8 a major competitor entered the market in which JK operates.

3. UV entered into a five year non-cancellable operating lease for an asset two years ago. Lease payments are settled annually in arrears.
At the year end, UV no longer requires this leased asset as they have decided to discontinue the product line that it was used for.
At this date UV had made two out of the five lease payments.
Which of the following statements about the unavoidable lease payments is true in accordance with IAS
37 Provisions, Contingent Liabilities and Assets?

A) The amount of the unavoidable lease payments should be disclosed in the financial statements with no corresponding accounting entry.
B) A provision should be recognised for the unavoidable lease payments with a corresponding charge to profit or loss.
C) The amount of the unavoidable lease payments should be ignored in the financial statements.
D) A provision should be recognised for the unavoidable lease payments with a corresponding charge to other comprehensive income.

4. The following is extracted from MN's statement of financial position at 30 September 20X1.

Calculate the gearing (measured as debt:equity) ratio of MN at 30 September 20X1.
Give your answer to one decimal place.
%

5. Which of the following defines the calculation of interest cover?

A) Finance costs divided by profit after tax
B) Profit before interest and tax divided by finance costs
C) Profit after tax divided by finance costs
D) Finance costs divided by profit before interest and tax

Solutions: