CIMA F2 Value Pack (Frequently Bought Together)

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Three packages for your convenience

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Timer to help you control the exam time

In order to help you control the F2 examination time, we have considerately designed a special timer to help your adjust the pace of answering the questions of the F2 study materials. Many people always are stopped by the difficult questions. Then they will fall into thoughts to try their best to answer the questions of the F2 real exam. Finally, they used up all examination time and leave a lot of unanswered questions of the F2 exam questions. It is a bad habit. In your real exam, you must answer all questions in limited time. So you need our timer to help you. Our timer is placed on the upper right of the page. The countdown time will run until it is time to submit your exercises of the F2 study materials. Also, it will remind you when the time is soon running out.

Automatic generation of report

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CIMA F2 Exam Syllabus Topics:

CIMA Advanced Financial Reporting Sample Questions:

1. What is meant by the term "a placing of ordinary shares"?

A) Selling existing ordinary shares to new investors through a stock exchange.
B) Selling new ordinary shares directly to the public.
C) Selling new ordinary shares to existing shareholders.
D) Selling new ordinary shares to a financial institution on a pre-arranged basis.

2. Company A are approached by a wealthy and internationally famous investor shortly before the launch date of their IPO. He tells them that the company do not need to incur all of the cost and risk of an IPO, as he will give them S55 million for 65% equity in the company.
Which of the following statements are also true of the offer? Select ALL that apply.

A) The offer may ultimately require the majority stakeholder to sell his shares in the company
B) This offer is from an angel investor
C) The investor will want a long term commitment in the company
D) The investor will probably want to manage the company

3. The consolidated statement of profit or loss for VW for the year ended 30 September 20X7 includes the following:
What is VW's interest cover for the year ended 30 September 20X7?

A) 3.3
B) 5.1
C) 4.1
D) 4.5

4. JK is seeking to raise finance for a project and the directors would prefer to take out a fixed rate bank loan repayable over the next 5 years. The project will increase the profit of JK even after taking into account the additional interest costs.
Which of the following statements about the use of a bank loan in this situation is true?

A) Because the assets of a business belong to the equity shareholders, a bank loan should NOT be secured on the assets of the business.
B) In the long term servicing a bank loan is more expensive than servicing equity shares due to the higher risk for the lender.
C) A bank loan has high issue costs compared to an issue of equity shares because it takes longer to arrange.
D) The interest on a bank loan is deducted from profit before dividends can be declared to equity shareholders each year.

5. ST owns 75% of the equity share capital of GH. GH owns 80% of the equity share capital of RS.
The following balances relate to RS:

The non controlling interest in respect of RS had a fair value of $56,000 at acquisition. There has been no impairment to goodwill since acquisition.
What value should be included in ST's consolidated statement of financial position for the non controlling interest in RS at 31 December 20X9?

A) $93,500
B) $116,000
C) $86,000
D) $146,000

Solutions: