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CIMA Financial Reporting Sample Questions:

1. LM received notification on 10 November 20X4 from one of its customers stating they had ceased trading as they had gone into liquidation. The balance outstanding at 31 October 20X4 was $150,000.
In accordance with IAS 10 Events after the Reporting Date this event will be treated as:

2. The tax rules in a country state that all tax returns must be filed by 31 March each year and that any outstanding tax balance must be paid by 14 April each year. An entity filed its tax return on 10 April 20X2 and paid the outstanding tax on 20 April 20X2.
Which TWO of the following powers is the tax authority likely to have in respect of these actions by the entity?

A) Charge interest for non-payment of the outstanding tax balance between 14 April 20X2 and 20 April
20X2.
B) Charge interest for non-payment of the outstanding tax balance between 31 March 20X2 and 20 April
20X2.
C) Charge a fixed penalty for late submission of the tax return.
D) Charge interest for non-payment of the outstanding tax balance between 10 April 20X2 and 20 April
20X2.
E) Seize the assets of the entity.

3. Statements of financial position as at 31 December 20X8 for JK, LM and PQ are as follows:

[1] JK purchased 80% of LM's $1 equity shares on 1 January 20X8 for $260,000 when the retained earnings of JK were $110,000. At that date the non-controlling interest had a fair value of $63,000.
[2] JK purchased 25% of PQ's $1 equity shares on 1 January 20X8 for $90,000 when the retained earnings of PQ were $96,000.
[3] During the year JK sold goods to LM for $32,000 at a mark up of 33.33% on cost. Half of the goods were still in LM's inventory at 31 December 20X8.
[4] LM transferred $32,000 to JK on 30 December 20X8 in settlement of the inter-group trade. JK did not record the cash in its financial records until 2 January 20X9.
Calculate the goodwill arising on the acquisition LM.
Give your answer to the nearest $.

4. Which of the following is NOT a responsibility of the International Accounting Standards Board?

A) Final approval of interpretations by the international financial reporting interpretations committee.
B) Fundraising for the international accounting standards committee foundation.
C) Withdrawal of international accounting reporting standards.
D) Preparation of international financial reporting standards.

5. An asset has the following values:

If the asset was sold for its fair value, selling costs of $1,500 would be incurred.
Which of the following is the value of the impairment loss to be recognised for this asset in accordance with IAS 36 Impairment of Assets?

A) $1,200
B) $300
C) $0
D) $2,000

Solutions: