CIMA F2 Questions & Answers - in .pdf
- Total Q&A: 212
- Update: Aug 24, 2026
- Price: $59.99
- Vendor: CIMA
- Exam Code: F2
- Exam Name: Advanced Financial Reporting
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CIMA F2 Q&A - Testing Engine
- Total Q&A: 212
- Update: Aug 24, 2026
- Price: $59.99
- Vendor: CIMA
- Exam Code: F2
- Exam Name: Advanced Financial Reporting
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CIMA F2 Exam Overview:
| Certification Vendor: | Chartered Institute of Management Accountants (CIMA) |
|---|---|
| Exam Name: | Advanced Financial Reporting |
| Exam Number: | F2 |
| Exam Price: | Varies by region/centre (bookable via CIMA/Pearson VUE) |
| Certificate Validity Period: | N/A |
| Real Exam Qty: | 60 |
| Exam Format: | Computer-based Objective Test (multiple choice, multiple response, fill-in, drag-and-drop) |
| Passing Score: | 100 out of 150 (scaled ~67%) |
| Available Languages: | English |
| Related Certifications: | CIMA CGMA Professional Qualification CIMA Advanced Diploma in Management Accounting |
| Exam Duration: | 90 minutes |
| Sample Questions: | CIMA F2 Sample Questions |
| Exam Way: | Computer-based Objective Test via Pearson VUE centres worldwide or online |
| Pre Condition: | Completion of CIMA Operational Level (E1, P1, F1 and Operational Case Study) or equivalent exemption |
| Official Syllabus URL: | https://www.aicpa-cima.com/resources/landing/management-level |
CIMA F2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Financing capital projects | 15% | |
| Analysing financial statements | 25% | |
| Group accounts | 25% | |
| Integrated reporting and sustainability reporting | 10% | |
| Financial reporting standards | 25% |
CIMA Advanced Financial Reporting Sample Questions:
Question 1
WX acquired 60% of the equity shares of CD on 1 January 20X3. WX sold 5% of the equity shares it held for $60,000 on 31 December 20X5. At that date the net assets of CD were $120,000 and the fair value of the non-controlling interest in CD was measured at $21,000. No goodwill arose on the original acquisition of CD.
When preparing its consoldiated financial statements, WX will process which of the following adjustments to its group retained earnings?
A. A debit of $54,000
B. A debit of $39,000
C. A credit of $39,000
D. A credit of $54,000
Question 2
XY has in issue a 6% convertible bond which is redeemable at par or convertible into equity shares in one year's time. The conversion terms are 20 equity shares for each $100 of convertible bond. The conversion value in one year's time is expected to be $105 per $100 nominal of the bond based on the current share price of $5.25.
Which of the following statements about the bond is correct?
A. The bond will be converted into equity shares in one year's time if the share price does not change.
B. XY's post tax cost of debt for the convertible bond will be higher than the yield to maturity.
C. The yield to maturity of the convertible bond is a constant 6%.
D. If the bond is redeemed rather than converted that means that the investor will receive $105 for each
$100 of nominal value.
Question 3
CD acquired 100% of the equity share capital of FG for cash consideration of Kr1,200,000 on 1 January
20X7.
Retained earnings of FG at the date of acquisition was Kr800,000. CD operates from Country A and its functional and presentation currency is $. FG is located and trades throughout Country B and its functional currency is the Krona (Kr).
CD has no other subsidiaries. Goodwill had not suffered any impairment to date.
Summarised data from the statements of financial position for both entities at 31 December 20X7 is presented below:
Which of the following is the correct application of IAS 21 The Effects of Changes in Foreign Exchange Rates in translating FG's statement of financial position into the presentation currency of CD for consolidation purposes at 31 December 20X7?
A. * Monetary assets and liabilities at historic rate.
* Non monetary assets and liabilities at closing rate.
B. * Goodwill at closing rate.
* Assets and liabilities at closing rate.
C. * Goodwill at historic rate.
* Assets and liabilities at closing rate.
D. * Monetary assets and liabilities at closing rate.
* Non monetary assets and liabilities at historic rate.
Question 4
What is the total comprehensive income attributable to the non-controlling interest that will be presented in GHI's consolidated statement of changes in equity for the year ended 31 December 20X4?
A. $595,000
B. $575,000
C. $190,000
D. $95,000
Question 5
AB's financial information shows that the non current assets' carrying value is greater than the tax base at the year end.
What is the journal entry to record the movement in the provision for deferred tax resulting from this difference?
A. Dr Deferred tax provisionCr Other comprehensive income
B. Dr Other comprehensive incomeCr Deferred tax provision
C. Dr Deferred tax provisionCr Tax expense
D. Dr Tax expenseCr Deferred tax provision
Solutions:
| Question 1 Answer: D | Question 2 Answer: A | Question 3 Answer: B | Question 4 Answer: D | Question 5 Answer: D |
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