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CIMA Advanced Financial Reporting Sample Questions:

1. On 30 November 20X9 OPQ acquires a financial asset that is classified as Available for Sale.
Which of the following describes the value of the financial asset on the date of acquisition?

A) Fair value excluding transaction costs.
B) Fair value including transaction costs.
C) Present value excluding transaction costs.
D) Present value including transaction costs.

2. EF has redeemable 10% bonds which are currently trading at $94.00 for each $100 of nominal value. The bonds can be redeemed at par in five years' time. The corporate income tax rate is 22%.
The present value of the cash flows associated with $100 nominal value of these bonds at a discount rate of 7% is $9.28.
Calculate the post tax cost of debt.
Give your answer as a percentage to one decimal place.
%

3. AB acquired its one subsidiary, CD, on 1 January 20X1. At this date the fair value of CD's property, plant and equipment was found to be $40 million higher than its carrying value. The relevant items had a remaining estimated useful life of 10 years from the date of acquisition.
At 31 December 20X4 AB and CD presented property, plant and equipment of $100 million and $50 million respectively in their individual financial statements.
The value of property, plant and equipment presented in AB's consolidated statement of financial position at 31 December 20X4 is:

A) $190 million
B) $134 million
C) $174 million
D) $150 million

4. Which of the following actions would be most likely to improve an entity's gross profit margin?

A) Writing down the value of obsolete inventories
B) Offering increased credit to customers
C) Negotiating with trade suppliers for a bulk purchase discount
D) Reducing administrative expenses by 10%

5. An entity undertakes an issue of new debt which has the effect of reducing the entity's weighted average cost of capital (WACC).
Which of the following would best explain why the WACC will have fallen?

A) The new debt is being used to replace existing debt that had a lower cost.
B) The risk to the shareholders has reduced leading to a fall in the cost of equity.
C) The new debt is being used to replace existing debt that had the same cost.
D) The entity was 100% equity financed prior to the issue of the debt.

Solutions: