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How to pass Cima F2 Exam in first attempt in 2017? PowerPoint Presentation
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How to pass Cima F2 Exam in first attempt in 2017?

How to pass Cima F2 Exam in first attempt in 2017?

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How to pass Cima F2 Exam in first attempt in 2017?

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  1. Learn Why Cima F2 Dumps is important for your Cima F2 Exam Preparation?

  2. What Are You Looking For?

  3. Looking for Cima F2 Exam Dumps?

  4. You are @Right Place  Click Here

  5. Did You Know? CimaAdvanced Financial Reporting one of The most popular exam now a days.

  6. The name of quality and success. Exactcert provide 100% passing assurance in Cima F2 Exam. Cima F2 listed In world most popular certification. https://www.exactcert.com/F2-exam-questions.html

  7. Here are some sample questions for you. Click Here!!!

  8. Question No 1: Which TWO of the following statements about bonds and their issue are true? A. Credit rating agencies assign risk categories to bond issues. B. Bonds are a form of loan capital, traded on stock exchanges. C. Bonds are a risk-free form of investing because they will always be repaid. D. All bonds have the same terms and conditions when issued. E. A bond issue is never underwritten because the return is fixed and guaranteed. Answer: A, B https://www.exactcert.com/F2-exam-questions.html

  9. Question No 1: Which TWO of the following statements about bonds and their issue are true? A. Credit rating agencies assign risk categories to bond issues. B. Bonds are a form of loan capital, traded on stock exchanges. C. Bonds are a risk-free form of investing because they will always be repaid. D. All bonds have the same terms and conditions when issued. E. A bond issue is never underwritten because the return is fixed and guaranteed. Answer: A, B https://www.exactcert.com/F2-exam-questions.html

  10. Question No 2: RS is a listed entity that has no subsidiaries although its Finance Director is also a director of TU, an unconnected entity. It is preparing its financial statements to 30 September 20X6. Which of the following substantial transactions must be disclosed in these financial statements in accordance with IAS 24 Related Party Disclosures? A. Pension payments made on behalf of the Managing Director of RS. B. Purchase of production materials from TU at a discounted price to the current market value. C. Sale of finished goods to TU at normal selling price. D. Performance related bonus payments made to the office staff for the year. Answer: A https://www.exactcert.com/F2-exam-questions.html

  11. Question No 3: ST acquired 75% of the 2 million $1 equity shares of CD on 1 January 20X3, when the retained earnings of CD were S3,550,000. CD has no other reserves. ST paid $5,600,000 for the shares in CD and the non-controlling interest was measured at its fair value of S1,400,000 at acquisition. At 1 January 20X3, the fair value of CD's net assets was equal to their carrying amount, with the exception of a building. This building had a fair value of $1,000,000 in excess of its carrying amount and a remaining useful life of 25 years on 1 January 20X3. At 31 December 20X5, the retained earnings of ST and CD were $8,500,000 and $5,250,000 respectively. What is the value of goodwill to be included in the consolidated statement of financial position of ST as at 31 December 20X5? A. $450,000 B. $1,450,000 C. $950,000 D. $570,000 Answer: A https://www.exactcert.com/F2-exam-questions.html

  12. Question No 4: An entity has declared a dividend of $0.12 a share. The cum dividend market price of one equity share is $1.40. Assuming a dividend growth rate of 7% a year, what is the entity's cost of equity? A. 17.0% B. 8.6% C. 16.2% D. 9.4% Answer: A https://www.exactcert.com/F2-exam-questions.html

  13. Question No 5: LM granted 100 share options to each of its 400 employees on 1 January 20X7. The options will only vest if employees remain with LM for 3 years from the grant date. The fair value of each share option was $5 on 1 January 20X7. 20 employees left in the year to 31 December 20X7 and at that date it was estimated that a further 35 would leave over the following two years. Which of the following journal entries did LM process to account for the share options in the year to 31 December 20X7, in accordance with IFRS2 Share-based Payments? A. Dr Profit or loss $57,500 ; Cr Other reserves within equity $57,500 B. Dr Profit or loss $57,500 ; Cr Liabilities $57,500 C. Dr Profit or loss $172,500 ; Cr Other reserves within equity $172,500 D. Dr Profit or loss $172,500 ; Cr Liabilities $172,500 Answer: A https://www.exactcert.com/F2-exam-questions.html

  14. Question No 6: HJ is currently in dispute with an employee, who is claiming $400,000 in a legal case against them. HJ's legal advisors have stated that it is probable that they will lose the case and will have to pay the amount claimeD. Also, HJ are claiming $250,000 from a supplier of defective goods and the legal advisors have stated that it is probable that HJ will be successful in this claim. What is the correct accounting treatment for these two items in HJ's financial statements? A. Provide for the $400,000 potential outflow and disclose the $250,000 potential inflow. B. Provide for the $400,000 potential outflow and recognise the $250,000 potential inflow. C. Disclose the $400,000 potential outflow and disclose the $250,000 potential inflow. D. Disclose the $400,000 potential outflow and recognise the $250,000 potential inflow. Answer: A https://www.exactcert.com/F2-exam-questions.html

  15. Question No 7: AB acquired its subsidiary on 1 January 20X7 when the fair value of net assets was the same as book value with the exception of property, plant and equipment that had a fair value $500,000 higher than carrying value. These assets were assessed to have a remaining useful life of 5 years from the date of acquisition. What is the net consolidation adjustment to the property, plant and equipment balance at 31 December 20X9? Give your answer to the nearest whole number (in '$000s). $? Answer: 200000, 200 https://www.exactcert.com/F2-exam-questions.html

  16. Question No 8: LM is preparing its consolidated financial statements for the year ended 30 April 20X5. During the year LM acquired 30% of the equity shares of AB giving it significant influence over AB. LM conducted ratio analysis comparing the financial performance of the group for 30 April 20X4 and 20X5. Which of the following ratios would not be comparable as a result of the acquisition of AB? A. Operating profit margin. B. Return on capital employeD. C. Earnings per share. D. Interest cover. Answer: C https://www.exactcert.com/F2-exam-questions.html

  17. Question No 9: How would KL account for its investment in MN in its consolidated financial statements for the year to 31 December 20X9? A. Joint venture B. Joint arrangement C. Financial asset D. Subsidiary Answer: A https://www.exactcert.com/F2-exam-questions.html

  18. Question No 10: LM acquired 15% of the equity share capital of ST on 1 January 20X6 for $18 million. LM acquired a further 50% of the equity share capital of ST for $50 million on 1 January 20X7 when the fair value of ST's net assets was $82 million. The original 15% investment in ST had a fair value of $20 million at 1 January 20X7. The non controlling interest in ST was measured at its fair value of $30 million at the date control in ST was acquireD. Calculate the goodwill arising on the acquisition of ST that LM included in its consolidated financial statements at 31 December 20X7. Give your answer to the nearest $ million. $ ? Million‘ Answer: 18, 18000000 https://www.exactcert.com/F2-exam-questions.html

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