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Updated: Jul 31, 2026
No. of Questions: 212 Questions & Answers with Testing Engine
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CIMA F2 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Specialised Financial Reporting Topics | - Financial instruments - Events after reporting period - Changes in accounting policies and estimates |
| Financial Reporting Framework | - Conceptual framework of financial reporting - Regulatory environment and standards (IFRS overview) |
| Group Financial Statements | - Associates and joint arrangements - Business combinations - Consolidated financial statements |
| Financial Statements | - Statement of cash flows - Preparation and presentation of financial statements |
| Interpretation of Financial Statements | - Financial ratio analysis - Performance evaluation |
CIMA Advanced Financial Reporting Sample Questions:
1. 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 entity was 100% equity financed prior to the issue of the debt.
B) The new debt is being used to replace existing debt that had a lower cost.
C) The new debt is being used to replace existing debt that had the same cost.
D) The risk to the shareholders has reduced leading to a fall in the cost of equity.
2. What is the total comprehensive income attributable to the shareholders of GHI that will be presented in GHI's consolidated statement of changes in equity for the year ended 31 December 20X4?
A) $3,260,000
B) $2,875,000
C) $2,780,000
D) $2,880,000
3. XY acquired 75% of the equity shares of LM on 31 December 20X3. LM acquired 60% of the equity shares of JK on 31 December 20X4 for $950,000. XY measured the non controlling interest in JK at the date of acquisition using the proportionate share of the fair value of the net assets acquired.
The fair value of JK's net assets was $850,000 at 31 December 20X4.
What is the value of goodwill that XY will include in its consolidated statement of financial position at 31 December 30X4 in respect of JK as a result of gaining indirect control?
A) $330,000
B) $440,000
C) $202,500
D) $567,500
4. What figure will be presented for "dividend paid to shareholders of GHI" in GHI's consolidated statement of changes in equity for the year ended 31 December 20X4?
Give your answer to the nearest $000.
$ ? 000
5. Information from the financial statements of RST for the year ended 30 April 20X9 is as follows:
At 30 April 20X9 the ordinary shares are trading at $4.75.
What is the price earnings (P/E) ratio for RST at 30 April 20X9?
A) 10.56
B) 9.31
C) 7.92
D) 15.83
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: C | Question # 3 Answer: A | Question # 4 Answer: Only visible for members | Question # 5 Answer: D |
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