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CIMA Advanced Financial Reporting Sample Questions:

1. KL sells luxury leather handbags and has 3 stores in exclusive shopping areas. Following years of static revenues and margins, in August 20X6 KL opened a fourth store at a busy airport terminal which is proving to be successful.
The revenue and gross profit of KL for the years ended 31 March 20X7 and 20X6 are as follows:

Which of the following would be a contributing factor to the movement in the gross profit margin of KL?

A) The opportunity to sell handbags in the airport store at a premium price.
B) KL locating a new supplier prepared to supply handbags at a cheaper price.
C) A worldwide shortage of leather resulting in increased prices from suppliers.
D) KL locating a new supplier closer to the warehouse, reducing distribution costs.

2. Which TWO of the following are TRUE in respect of preparing a consolidated statement of cash flows where there has been an acquisition of a subsidiary part way through the year?

A) The working capital held by the subsidiary at acquisition will be excluded from the year end figures based on the percentage shareholding in the subsidiary.
B) The year end cash and cash equivalents balance will be reduced by the cash and cash equivalents that were held by the subsidiary at the acquisition date.
C) Investing activities will include a total cash outflow for the acquisition comprising the cash paid for the subsidiary less the cash held by the subsidiary at the acquisition date.
D) Non-controlling interest will arise in relation to the subsidiary and any dividends paid to the non- controlling interest will be shown within financing activities as a cash outflow.
E) Any shares that were issued on acquisition of the subsidiary will be shown separately on the statement of cash flows within financing activities.

3. In recent years EBITDA has been adopted by large entities as a key measure of performance. The following figures have been extracted from the financial statements of UV for the year ended 30 November 20X9:
What is EBITDA for UV for the year ended 30 November 20X9?
Give your answer to the nearest $'000.
$ ? 000

4. Which THREE of the following would typically indicate a finance lease?

A) The lessee has the option to buy the asset at the end of the lease for $1.
B) The lessor is responsible for the annual maintenance of the asset.
C) An asset with a useful life of ten years is being leased for ten years.
D) A leased asset has been specifically modified for the lessee's use.
E) The lease contract for an asset includes an upgrade to the asset every two years.

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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