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CIMA Financial Reporting Sample Questions:

1. In which of the following concepts is profit an increase in the nominal value of capital over a period?

A) financial capital maintenance
B) Inflationary capital maintenance
C) Operating capital maintenance
D) Physical capital maintenance

2. Country J is a newly formed independent country and it's accounting professionals are considering adopting international financial reporting standards (IFRS).
Which of the following is a disadvantage to Country J of adopting IFRS as their local generally accepted accounting practice (GAAP)?

A) Facilitates comparability with other countries who use IFRS as their local GAAP.
B) Specific local variations that might be needed will not be accommodated.
C) IFRS are quick to implement which reduces the costs involved.
D) Easier to adopt standards which have already been developed.

3. The following information relates to a single asset:
*Original cost of $186,000
*Estimated residual value of $6,000
*Expected useful life of 10 years
*Accumulated depreciation at 31 December 20X5 of $66,960
*Annual depreciation rate of 20% on a reducing balance basis
Calculate the amount of depreciation that should be charged to profit or loss for the year ended 31 December 20X6.
Give your answer to the nearest whole number.

4. UV has recently been having cash flow issues due to its credit customers paying after the credit period they have been granted.
UV is looking into factoring the receivables to a factoring company on a recourse basis to improve its cash flow.
Which TWO of the following will UV encounter as a result of employing the factoring company?

A) Reduction in the need for management control
B) Reduction in payables days
C) Reduction in bank overdraft charges
D) No irrecoverable debts
E) Increase in cash sales

5. In an entity's statement of profit or loss and other comprehensive income, which of the following would be presented as other comprehensive income?

A) The increase in the value of a non-current asset following a revaluation.
B) The profit on the disposal of a non-current asset
C) An increase in the depreciation charge resulting from the revaluation of a non-current asset.
D) An impairment loss relating to a non-current asset that had not previously been revalued.

Solutions: