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CIMA F1 Exam Syllabus Topics:

CIMA Financial Reporting Sample Questions:

1. Statements of financial position for FG, IJ and KL at 31 December 20X5 include the following balances:

FG acquired 90% of IJ's equity shares for $358,000 on 1 July 20X5 when IJ's retained earnings were $98,000.
FG acquired 100% of KL's equity shares for $360,000 on 1 January 20X5 when KL's retained earnings were
$155,000.
FG used the proportion of net assets method to value non-controlling interests at acquisition.
KL sold a piece of land to FG for $130,000 on 1 September 20X5. At the date of transfer the land had a carrying value of $50,000.
The management of FG expect KL to make profits in the future and no impairment ot its goodwill was proposed at 31 December 20X5.
Calculate the amount of retained earnings that will be included in FG's consolidated statement of financial position as at 31 December 20X5.
Give your answer to the nearest whole $.

2.

3. Which of the following is an effect of using equity accounting to include an entity in the consolidated statement of financial position of a group?

A) A single figure is included in net assets which is the sum of the initial cost of investment in the investee entity plus the group share of all changes in net assets since acquisition.
B) The group share of each asset and liability of the investee entity is included with the investing entity's balances.
C) The investment in the investee entity is included in non-current assets at cost to the investing entity.
D) 100% of each asset and liability of the investee entity is included with the investing entity's balances.

4. On 1 July 20X8 JKL has 100 units of inventory, which cost $8 each. The following transactions arose during the month of July:

JKL values inventory using the first in. first out method.
What is the value of JKL's inventory at 31 July 20X8?
Give your answer to the nearest $.

5. Which of the following is NOT a responsibility of the International Accounting Standards Board?

A) Withdrawal of international accounting reporting standards.
B) Final approval of interpretations by the international financial reporting interpretations committee.
C) Preparation of international financial reporting standards.
D) Fundraising for the international accounting standards committee foundation.

Solutions: