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CIMA Advanced Financial Reporting Sample Questions:

1. Mr. Rodgers is an accountant for JK Pic. He is asked to record a particular share-based payment in the company's accounts and obliges by debiting as an expense the first relevant account and crediting the corresponding double-entry as a liability.
Which type of share-based payment has Mr. Rodgers recorded?

A) Equity-settled in the future
B) Neither cash nor equity-settled
C) Cash-settled in the future
D) Equity-settled immediately
E) Cash-settled immediately

2. XY puchased 2% of the equity shares of FG on 1 October 20X3.
XY paid $25,000 for the shares as well as a transaction cost of 2.5% of the purchase price.
The shares are being held for short term trading and XY intend to sell them in December 20X3.
At the year end of 31 October 20X3, the shares in FG could be sold for $28,000.
What is the journal entry to record the subsequent measurement for this investment at 31 October
20X3?

A) Debit investment in equity shares $2,375 and credit profit or loss $2,375.
B) Debit investment in equity shares $3,000 and credit profit or loss $3,000.
C) Debit investment in equity shares $3,000 and credit other reserves $3,000.
D) Debit investment in equity shares $2,375 and credit other reserves $2,375.

3. Which of the following should be eliminated when using the equity method to account for associates in a parent's financial statements?
Select ALL that apply.

A) Goodwill payments
B) Intra-group balances and transactions
C) Unrealised profits
D) Dividends from associates

4. LM is a car dealer that is supplied inventory by car manufacturer SQ. Trading between LM and SQ is subject to a contractual agreement. This agreement states the following:
* Legal title of the cars remains with SQ until they are sold by LM to a third party.
* Upon notification of sale to a third party by LM, SQ raises an invoice at the price agreed at the original date of delivery to LM.
* LM has the right to return any car at any time without incurring a penalty.
* LM is responsible for insuring all of the cars on its property.
When considering how these cars should be accounted for, which THREE of the following statements are true?

A) LM should recognise the cars as inventory in their financial statements.
B) SQ should recognise the cars as inventory in their financial statements.
C) The most significant risks attached to the cars are held by SQ.
D) The most significant risks attached to the cars are held by LM.
E) SQ should recognise revenue when the cars are delivered to LM.
F) When LM sells a car to a third party, SQ should recognise the revenue associated with that sale.

5. On 1 January 20X4 EF grants each of its 125 employees 500 share options on the condition that they remain in employment for 3 years. During the year to 31 December 20X4 10 employees left and It is expected that a further 25 will leave before the end of the vesting period.
The fair value of each share option is $30 on 1 January 20X4 and $45 on 31 December 20X4.
What is the journal entry in respect of these share options in EF's financial statements for the year ended 31 December 20X4?

A) Option A
B) Option D
C) Option C
D) Option B

Solutions: