CIMA CIMA Management F2

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CIMA Advanced Financial Reporting Sample Questions:

1. ST has sold its main office property, which had a carrying value of $360,000, to AB, a property management entity.
The property was sold for $400,000 which is equal to its fair value and was immediately leased back under an operating lease agreement.
Which of the following journals will record this transaction?

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

2. JK is seeking to raise new finance through a rights issue of equity shares.
Which THREE of the following statements are correct?

A) Shareholders' entitlement to rights may be sold on their behalf.
B) Entities have the opportunity to underwrite a rights issue.
C) Shareholders must pay the full market price for shares offered in a rights issue.
D) The administration costs associated with a rights issue are higher than those for an initial public offering.
E) A rights issue will dilute an existing shareholder's control of the entity if they do not take up their rights.
F) An alternative name for a rights issue is a scrip issue of shares.

3. AB acquired an investment in a debt instrument on 1 January 20X5 at its nominal value of $25,000, which it intends to hold until maturity. The instrument carried a fixed coupon interest rate of 5%, payable in arrears. Transactions costs of $5,000 were paid in respect of this investment. The effective interest rate applicable to this instrument was estimated at 9%.
Calculate the value of this investment that AB will include in its statement of financial position at 31 December 20X5.
Give your answer to the nearest whole number.
$ ?

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

5. Ratios have been produced below for EF for the year to 31 March:

Which TWO of the following could explain the movement in both gearing and ROCE?

A) A rights issue on 31 March 20X3.
B) A bonus issue of shares on 1 April 20X2.
C) A bank loan to purchase new machinery on 31 March 20X3.
D) A revaluation upwards on the head office property on 1 April 20X2.
E) A debt issue on 31 March 20X3.

Solutions: