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CIMA Advanced Financial Reporting Sample Questions:

1. Which of the following would cause a deferred tax balance to be included in the statement of financial position for an entity?

A) The acquisition of plant and equipment a year ago where the tax depreciation rate is different to the accounting depreciation rate.
B) Expenses in the statement of profit or loss which are not allowable for tax creating a permanent difference.
C) The acquisition of land for which there is no tax depreciation.
D) Impairment of goodwill that arose on the acquisition of a subsidiary entity.

2. FG's statement of profit or loss account for year ended 31 December 20X1 is:

What is the operating profit margin for FG for the year ended 31 December 20X1?
Give your answer to the nearest whole %.
? %

3. MNO has calculated its return on capital employed ratio for 20X4 and 20X5 as 41% and 56% respectively.
Taking each statement in isolation, which would explain the movement in the ratio between the 2 years?

A) In 20X5 the average interest rate on borrowing decreased compared to 20X4.
B) In 20X4 an unused building was sold at a price in excess of its carrying value.
C) In 20X4 an onerous contract was provided for and this provision did not change in 20X5.
D) In 20X5 the increase in value of MNO's head office was reflected in the financial statements.

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

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

5. CD commenced a construction contract on 1 April 20X9. The contract value was agreed at $100,000. CD had incurred $40,000 costs to date and estimated costs to completion were $50,000. At the year ended
31 December 20X9 this contract was estimated to be 60% complete. CD adopted the provisions of IAS
11 Construction Contracts when preparing its financial statements for the year to 31 December 20X9.
What value should be included in CD's profit for the year ended 31 December 20X9 in respect of this contract?
Give your answer to the nearest whole number.
$ ?

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