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CIMA Advanced Financial Reporting Sample Questions:

1. ST owns 75% of the equity share capital of GH. GH owns 80% of the equity share capital of RS.
The following balances relate to RS:

The non controlling interest in respect of RS had a fair value of $56,000 at acquisition. There has been no impairment to goodwill since acquisition.
What value should be included in ST's consolidated statement of financial position for the non controlling interest in RS at 31 December 20X9?

A) $93,500
B) $86,000
C) $116,000
D) $146,000

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

3. FGH plans to issue a large number of shares to the public via an IPO.
It is considering either an offer for sale at a fixed price or an offer for sale by tender.
Which of the following would be an advantage to FGH of using the offer for sale by tender compared to the fixed price offer?

A) There would be more certainty over the issue price of the shares.
B) There is potential for reaching a higher share price thus maximising capital raised.
C) The shares will be sold to different investors at differing values thus maximising the capital raised.
D) Tenders are more attractive to less sophisticated investors thus maximising potential investment.

4. ST acquired two financial investments in the year to 31 December 20X8. One of these investments was initially classified as held for trading, the other as available for sale. ST remeasured both investments at fair value at 31 December 20X8 in accordance with IAS 39 Financial Instruments: Recognition and Measurement. The resulting gains were calculated as follows:
* Gain on held for trading investment $50,000
* Gain on available for sale investment $40,000
What was the value of the gain that ST presented in its other comprehensive income when it prepared its financial statements for the year to 31 December 20X8?
Give your answer to the nearest $000.
$ ? 000

5. 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.
$ ?

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