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CIMA Financial Reporting Sample Questions:

1. Which THREE of the following are principles identified by the Code of Ethics?

A) Confidentiality
B) Professional behavior
C) Understandability
D) Professional competence and expertise
E) Professional competence and due care
F) Neutral

2. Why are excise duties an attractive method of raising tax for governments?
Select TWO that apply.

A) Low cost of collection compared to other forms of taxation.
B) High yields from the tax.
C) Encourages consumption of products such as alcohol.
D) Ensures that the tax levied on all taxpayers is the same irrespective of their spending habits.
E) Popular form of tax for the tax payer as it can be reclaimed.

3. AAA has the following working capital ratios at 30 March 20X4:

During the year ended 30 March 20X4 credit purchases were $3,600 and at 30 March 20X4 the outstanding trade payables amounted to $522.
The year ended 30 March 20X4 was not a leap year.
Calculate the working capital cycle for AAA.
Give your answer to one decimal place.

4. For an entity to be exempt from preparing consolidated financial statements it must meet certain criteria specified in IFRS 10 Consolidated Financial Statements.
Which of the following conditions would give exemption from preparing consolidated financial statements?

A) The parent's securities are publicly traded.
B) All of the parent's subsidiaries are in one country.
C) The parent is a wholly owned subsidiary of another entity.
D) The parent is in the process of issuing securities in a public securities market.

5. XY is an entity incorporated in Country B but operates in several countries. Monthly management meetings to decide on strategic matters take place in Country A, where the majority of its production happens. XY sells most of its goods to Country C.
In accordance with the Organization for Economic Co-operation and Development (OECD) rules on corporate residence which of the following statements is true?

A) XY is resident in Country B because this is the country of its incorporation.
B) XY is resident in Country A because this is the country of its effective management.
C) XY is resident in Country A because this is the country where XY undertakes most of its production.
D) XY is resident in Country C because this is the country where XY generates most of its revenue.

Solutions: