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CIMA Financial Reporting Sample Questions:

1. Which of the following is a condition that has to be met for an entity to be exempt the requirement to prepare consolidated financial statements?

A) The parent's net asset value is less than $1 million.
B) The parent entity's debt or equity instruments are not traded in a public market.
C) The parent's equity has a nominal value of less than $1 million.
D) The parent entity's equity instruments are only traded in one country.

2. The International Accounting Standards Board's "The Conceptual Framework for Financial Reporting" (known as The Conceptual Framework) states that "faithful representation" is a fundamental qualitative characteristic.
In accordance with the Conceptual Framework which of the following is NOT part of faithful representation?

A) Complete
B) Neutral
C) Free from error
D) Comparable

3. In Country X, trading losses in any year can be carried back and set off against trading profits in the previous year, with any unrelieved losses carried forward to set against the first available trade profits in future years.
GH had the following taxable profits and losses in years 20X1 to 20X4:

What are the taxable profits for 20X4, assuming the most efficient use of the loss is made?

A) $70,000
B) $100,000
C) $65,000
D) $95,000

4. Which of the following would NOT be classified as part of non-current assets in a statement of financial position?

A) A property held as an investment which is let to tenants.
B) The interest paid on a loan raised to fund the construction of a factory, where that factory is still not ready for its intended use.
C) Assets held for sale, classified in accordance with IFRS 5 Non-current Assets Held for Sales and Discontinued Operations.
D) The goodwill arising on the acquisition of a subsidiary.

5. At 31 December 20X4 the directors of MNO decide to revalue its property. Before revaluation adjustments the balances relating to property are as follows:

The property has been revalued at $1,600,000.
How much will be included within MNO's statement of financial position at 31 December 20X4 for revaluation surplus?

A) $400,000
B) $810,000
C) $1,600,000
D) $1,190,000

Solutions: