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CIMA Updated F2 Exam Questions and Answers by tillie

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CIMA F2 Exam Overview :

Exam Name: F2 Advanced Financial Reporting
Exam Code: F2 Dumps
Vendor: CIMA Certification: CIMA Management
Questions: 268 Q&A's Shared By: tillie
Question 8

AB owned 80% of the equity share capital of FG at 1 January 20X6.  AB disposed of 10% of FG's equity share capital on 31 December 20X6 for $400,000.  The non controlling interest was measured at $700,000 immediately prior to the disposal.  

Which of the following represents the adjustment that AB made to non controlling interest in respect of the disposal when it prepared its consolidated financial statements at 31 December 20X6?

Options:

A.

Credit of $350,000

B.

Debit of $400,000

C.

Debit of $350,000

D.

Credit of $50,000

Discussion
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Question 9

When accounting for a finance lease under IAS 17 Leases, which TWO of the following are recognised in the statement of profit or loss?

Options:

A.

Finance cost element of the lease payments

B.

Depreciation of the leased asset

C.

Lease payments paid

D.

Lease payments payable

E.

Capital repayment element of the lease payments

Discussion
Question 10

Which THREE of the following actions should improve the cash position of an entity?

Options:

A.

Substituting a bonus issue for the final dividend.

B.

Selling non current assets and leasing them back under operating leases.

C.

Implementing an efficient inventory ordering system.

D.

Revaluing all non-current assets.

E.

Revising the depreciation policy of non-current assets.

F.

Offering extended credit terms to existing customers.

Discussion
Question 11

JJ's current share price is $1.80, with a dividend of $0.20 a share just about to be paid.

Dividends have increased at an average annual growth rate of 4.5% and this is expected to continue into the future.

What is JJ's cost of equity?

Options:

A.

17.6%

B.

16.1%

C.

12.5%

D.

11.1%

Discussion
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