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CIMA Advanced Financial Reporting Sample Questions:

1. What is meant by the term "a placing of ordinary shares"?

A) Selling new ordinary shares to a financial institution on a pre-arranged basis.
B) Selling new ordinary shares directly to the public.
C) Selling existing ordinary shares to new investors through a stock exchange.
D) Selling new ordinary shares to existing shareholders.

2. GH issued a 6% debenture for $1,000,000 on 1 January 20X4. A broker fee of $50,000 was payable in respect of this issue. The effective interest rate associated with this debt instrument is 7.2%.
The carrying value of the debenture at 31 December 20X4 is:

A) $958,400
B) $1,065,600
C) $1,012,000
D) $961,400

3. BC are currently seeking to establish an accounting policy for a particular type of transaction.
There are four alternative ways in which this transaction can be treated. Each treatment will have a different outcome on the financial statements as follows:
* Treatment one means that the financial statements will be easier to prepare.
* Treatment two will give a fair representation of the transaction in the financial statements.
* Treatment three will maximise the profit figure presented in the financial statements.
* Treatment four means that the financial statements will be more easily understood by shareholders.
Which accounting treatment should BC adopt?

A) Four
B) One
C) Two
D) Three

4. Company A are approached by a wealthy and internationally famous investor shortly before the launch date of their IPO. He tells them that the company do not need to incur all of the cost and risk of an IPO, as he will give them S55 million for 65% equity in the company.
Which of the following statements are also true of the offer? Select ALL that apply.

A) The investor will probably want to manage the company
B) The investor will want a long term commitment in the company
C) This offer is from an angel investor
D) The offer may ultimately require the majority stakeholder to sell his shares in the company

5. Which of the following is a related party according to the definition of a related party in IAS24 Related Party Disclosures?

A) Provider of finance
B) Major customer
C) Major supplier
D) Managing Director

Solutions: