Fast2test의 CIMA Advanced Financial Reporting 학습 자료는 PDF, Desktop Test Engine, Online Test Engine 세 가지 형태로 제공됩니다. 인쇄하여 공부하거나 실제 시험 환경과 유사한 모의고사로 연습하는 등 F2 준비 방식을 자유롭게 선택하실 수 있습니다.

CIMA F2 시험 개요:

CIMA F2 시험 요강 주제:

CIMA F2 관련 궁금증 해결 가이드

최신 CIMA Management F2 무료샘플문제

문제 #1

Which of the following is NOT an example of an unconsolidated structured entity as defined in IFRS12 Disclosure of Interests in Other Entities?

A. An asset-backed financing scheme
B. A securitisation vehicle
C. A post-employment benefit plan
D. An investment fund

문제 #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. $2,880,000
B. $2,780,000
C. $2,875,000
D. $3,260,000

문제 #3

Which of the following statements are INCORRECT with regards to impairment of financial instruments; Select ALL that apply.

A. The impairment loss on held to maturity instruments is the difference between the assets carrying amount and the present value of its future cashflows.
B. If a loss is suspected following an impairment review, a financial asset is written down to its fair value.
C. In the result of an impairment loss, the carrying amount of the asset is directly reduced, or reduced through an allowance account.
D. Held to maturity instruments and available for sale assets are both measured at amortised cost and are therefore impacted by impairment.
E. If a contract relating to a financial instrument is breached then this might be an indication of impairment.

문제 #4

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 $39,000
B. A credit of $39,000
C. A credit of $54,000
D. A debit of $54,000

문제 #5

Mr D, a CIMA qualified accountant, is working on the preparation of a long term profit forecast required by the local stock market prior to a new share issue of equity shares. At the most recent board meeting the directors requested that the forecast be inflated. In Mr D's view this would grossly overestimate the forecast profit. The board intends to publish the revised inflated forecast.
Which THREE of the following are the ethical options available to Mr D in this situation?

A. Discuss the situation with his line manager.
B. Consider resignation of his post as accountant.
C. Delegate the work to a subordinate.
D. Submit the original forecast without the board's approval.
E. Consider reporting the situation to the appropriate authorities.
F. Adjust the figures in line with the board's request as this is a forecast and not the financial statements.

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