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CIMA F2 : Advanced Financial Reporting
- Exam Code: F2
- Exam Name: Advanced Financial Reporting
- Updated: Sep 15, 2026
- Q & A: 212 Questions and Answers
About CIMA F2 Exam Questions
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CIMA F2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Financial reporting standards | 25% | |
| Integrated reporting and sustainability reporting | 10% | |
| Analysing financial statements | 25% | |
| Group accounts | 25% | |
| Financing capital projects | 15% |
CIMA Advanced Financial Reporting Sample Questions:
Question #1
In recent years EBITDA has been adopted by large entities as a key measure of performance. The following figures have been extracted from the financial statements of UV for the year ended 30 November 20X9:
What is EBITDA for UV for the year ended 30 November 20X9?
Give your answer to the nearest $'000.
Correct Answer:
61500, 61500000
Question #2
FG granted share options to its 500 employees on 1 August 20X0. Each employee will receive 1,000 share options provided they continue to work for FG for the four years following the grant date. The fair value of the options at the grant date was $1.30 each. In the year ended 31 July 20X1, 20 employees left and another 50 were expected to leave in the following three years. In the year ended 31 July 20X2, 18 employees left and a further 30 were expected to leave during the next two years.
The amount recognised in the statement of profit or loss for the year ended 31 July 20X1 in respect of these share options was $139,750.
Calculate the charge to FG's statement of profit or loss for the year ended 31 July 20X2 in respect of the share options.
- A. $141,050
- B. $293,800
- C. $280,800
- D. $154,050
Correct Answer: A 🗳️
Question #3
KL issued $100,000 of 6% convertible debentures at par on 1 January 20X7. These debentures are redeemable at par or can be converted into 5 shares for each $100 of nominal value of debentures on
31 December 20X9.
The share price on 1 January 20X7 is $18 a share. The share price is expected to grow at a rate of 7% a year.
The expected redemption value for each $100 nominal value of debentures on the date of conversion is:
- A. $110.25
- B. $90.00
- C. $100.00
- D. $103.04
Correct Answer: A 🗳️
Question #4
The directors of AB want to reduce the entity's gearing ratio in the year to 31 December 20X9.
Which of the following independent actions could the directors take during 20X9 to achieve this?
- A. Switch AB's fixed interest bearing borrowing to a lower variable rate borrowing.
- B. Issue redeemable preference shares.
- C. Issue cumulative preference shares.
- D. Recognise the valuation surplus on AB's property, plant and equipment.
Correct Answer: D 🗳️
Question #5
LM has made the following share purchases during the year:
* Purchased 55% of the equity share capital of OP.
* Purchased 45% of the equity share capital of QR. LM have the power to appoint the majority of board members on the QR board.
* Purchased 30% of the equity share capital of ST. LM is represented by one director on the main board of ST which has five members in total. The other 70% of ST's equity share capital is owned by a single company, UV.
The Managing Director has told you that OP has performed well, but both QR and ST have not performed as expected. He is therefore pleased that OP will be included as a subsidiary and that QR and ST will only be included as investments in the group financial statements.
In accordance with the ethical principle of professional competence and due care how should the investments in OP, QR and ST be treated in the group financial statements?
- A. OP and QR should be consolidated and ST should be equity accounted.
- B. OP should be consolidated and QR and ST should be equity accounted.
- C. OP and QR should be equity accounted and ST should be valued at cost.
- D. OP should be consolidated, QR should be equity accounted and ST should be valued at cost.
Correct Answer: A 🗳️
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