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CIMA Advanced Financial Reporting Sample Questions:

1. ST granted 1,000 share appreciation rights (SARs) to its 100 employees on 1 December 20X7. To be eligible, employees must remain employed for 3 years from the grant date. In the year to 30 November
20X8, 10 staff left and a further 20 were expected to leave over the following two years. The fair value of each SAR was $12 at 1 December 20X7 and $15 at 30 November 20X8.
What is the accounting entry to record this transaction for the year to 30 November 20X8?

A) Dr Staff costs $350,000, Cr Equity $350,000
B) Dr Staff costs $350,000, Cr Non-current liabilities $350,000
C) Dr Staff costs $280,000, Cr Equity $280,000
D) Dr Staff costs $280,000, Cr Non-current liabilities $280,000

2. 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 immediately
D) Equity-settled immediately
E) Cash-settled in the future

3. An accountant acting under their Code of Ethics would do which THREE of the following?

A) Make a provision for a liability of uncertain timing or amount, requested by the directors, where there is NOT a present obligation.
B) Reject a justified change to a depreciation policy that increases profitability.
C) Report material conflicts of interest to a more senior level.
D) Accept a director's instruction to remove one element of their remuneration from the directors' remuneration report.
E) Accept a recommendation from the audit committee to increase segregation of duties within the finance department.
F) Resist pressure from the directors to recognise revenue on sales where the risks and rewards have not transferred to the customer.

4. LM is preparing its consolidated financial statements for the year ended 30 April 20X5. During the year LM acquired 30% of the equity shares of AB giving it significant influence over AB.
LM conducted ratio analysis comparing the financial performance of the group for 30 April 20X4 and
20X5.
Which of the following ratios would not be comparable as a result of the acquisition of AB?

A) Interest cover.
B) Operating profit margin.
C) Earnings per share.
D) Return on capital employed.

5. Calculate the value of non controlling interest that will be presented in KL's consolidated statement of financial position at 31 December 20X9?
Give your answer to the nearest whole $'000.
$ ? 000

Solutions: