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CIMA Financial Reporting Sample Questions:

1. The following information is extracted from QQ's statement of financial position at 31 March:

Included in other payables is interest payable of $80,000 at 31 March 20X2 and $73,000 at 31 March 20X1.
The following information if included within QQ's statement of profit or loss for the year ended 31 March 20X2.
Included within finance cost is $124,000 which relates to interest paid on a finance lease. QQ includes finance lease interest within financing activities on its statement of cash flows.
QQ is preparing its statement of cash flows for the year ended 31 March 20X2.
What cash outflow figure should be included for corporate income tax paid within the cash flow from operating activities section of the statement?
Give your answer to the nearest $000.

2. Identify from the list below which items can be recognised as assets within the financial statements of an entity in accordance with IAS 38 Intangible Assets. Place either yes or no as appropriate against each item.

3. On 31 July 20X8, CDE's directors decided to sell an asset with a carrying amount of $26,000. On that date it ceased to be used in readiness for its sale.
There is an active second-hand market for this type of asset and it has been advertised at its market value of $24,000 When a seller is found, the asset will need to be dismantled at a cost of $1,000 What is the amount to be recognised as an asset held for sale on 31 July 20X8?
Give your answer to the nearest $.

4. Country J is a newly formed independent country and it's accounting professionals are considering adopting international financial reporting standards (IFRS).
Which of the following is a disadvantage to Country J of adopting IFRS as their local generally accepted accounting practice (GAAP)?

A) Facilitates comparability with other countries who use IFRS as their local GAAP.
B) Specific local variations that might be needed will not be accommodated.
C) IFRS are quick to implement which reduces the costs involved.
D) Easier to adopt standards which have already been developed.

5. A conservative policy for financing working capital is one where short-term finance is used to fund:

A) Part of the fluctuating current assets, but no part of the permanent current assets.
B) All of the fluctuating current assets, but no part of the permanent current assets.
C) Part of the fluctuating current assets and part of the permanent current assets.
D) All of the fluctuating current assets and part of the permanent current assets.

Solutions: