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CIMA Advanced Financial Reporting Sample Questions:

1. When accounting for a finance lease under IAS 17 Leases, which TWO of the following are recognised in the statement of profit or loss?

A) Lease payments payable
B) Capital repayment element of the lease payments
C) Finance cost element of the lease payments
D) Lease payments paid
E) Depreciation of the leased asset

2. ST has in issue unquoted 7% debentures which were issued at par and are redeemable in 1 year's time.
These debentures cannot be traded. The yield to maturity on these debentures has been calculated at
5%.
Which of the following would explain why the yield to maturity is lower than the coupon?

A) The debentures will be redeemed at their par value.
B) ST will benefit from the tax relief on the interest payment.
C) The market value of the debentures must be higher than their par value.
D) The debentures will be redeemed at a discount to their par value.

3. EF obtained a government licence, free of charge, to operate a silver mine in 20X7 and $5 million was spent on preparing the site. The mine commenced operation on 1 January 20X8. The licence requires that at the end of the mine's useful life of 20 years, the site above ground must be reinstated to its original position.
EF estimated that the cost in 20 years' time of this reinstatement will be $3 million, which has a present value of $1 million at 1 January 20X8.
Which THREE of the following describe how the cost of the reinstatement of the site should be treated in the financial statements of EF in the year ended 31 December 20X8?

A) The cost of the mine will be increased by $3 million on 1 January 20X8.
B) There will be a debit to finance costs for the unwinding of the discount on the reinstatement provision.
C) Only the cost of the site preparation will be depreciated over the mine's useful economic life.
D) Depreciation will be charged over 20 years on the full cost of the mine including the reinstatement cost.
E) There will be a credit to finance costs for the unwinding of the discount on the reinstatement provision.
F) The cost of the mine will be increased by $1 million on 1 January 20X8.

4. LM and JK operate in the same country and prepare their financial statements to 30 June 20X6 in accordance with International Accounting Standards. On 27 June 20X6 both entities raised $1 million cash by issuing debt instruments with identical terms and conditions. Prior to this issue both entities were financed entirely by equity.
At 30 June 20X6 the gearing ratios, calculated as Debt/Equity x 100%, were as follows:
LM: 30%
JK: 65%
Which of the following independent options would explain the difference between LM and JK's year-end gearing?

A) LM made a bonus issue from retained earnings in the year; JK issued no shares in the year.
B) LM had 100,000 $1 shares at the year end; JK had 200,000 50c shares in issue at the year end.
C) LM held no investments in other entities; JK revalued its available for sale investments upwards in the year.
D) LM revalued its land and buildings upwards in the year; JK has performed no revaluations.

5. XYZ had 600,000 ordinary shares in issue on 1 July 20X4. On 1 January 20X5, the entity made a 1 for 2 bonus issue. The profit attributable to ordinary shareholders for the year ended 30 June 20X5 was
$2,925,000.
What is the basic earnings per share for the year ended 30 June 20X5?

A) $3.90
B) $1.63
C) $4.88
D) $3.25

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