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CIMA Advanced Financial Reporting Sample Questions:

1. On 1 January 20X4 EF grants each of its 125 employees 500 share options on the condition that they remain in employment for 3 years. During the year to 31 December 20X4 10 employees left and It is expected that a further 25 will leave before the end of the vesting period.
The fair value of each share option is $30 on 1 January 20X4 and $45 on 31 December 20X4.
What is the journal entry in respect of these share options in EF's financial statements for the year ended 31 December 20X4?

A) Option D
B) Option A
C) Option B
D) Option C

2. In recent years EBITDA has been adopted by large entities as a key measure of performance. The following figures have been extracted from the financial statements of UV for the year ended 30 November 20X9:
What is EBITDA for UV for the year ended 30 November 20X9?
Give your answer to the nearest $'000.
$ ? 000

3. Which THREE of the following statements about preference shares are true?

A) Unlike ordinary shares, preference shares may be cumulative.
B) Preference shareholders rank below the equity shareholders in a winding up.
C) The characteristics of preference shares are closer to debt than equity.
D) Preference shareholders receive their dividend entitlement before the equity shareholders.
E) Preference shares cannot be issued as redeemable shares.
F) For an investor, preference shares carry more risk than ordinary shares.

4. FG has a weighted average cost of capital of 12% based on its existing:
* level of gearing of 30% (measured as debt/(debt + equity)); and
* business operations.
This would be used as an appropriate discount factor to assess which of the following significant projects?

A) A project to extend FG's existing operations, funded wholly by debt.
B) A project to extend FG's existing operations, funded 30% with debt and 70% with equity.
C) A project in an industry in which FG does not currently operate, funded 30% with debt and 70% with equity.
D) A project in an industry in which FG does not currently operate, funded wholly by equity.

5. AB acquired an investment in a debt instrument on 1 January 20X5 at its nominal value of $25,000, which it intends to hold until maturity. The instrument carried a fixed coupon interest rate of 5%, payable in arrears. Transactions costs of $5,000 were paid in respect of this investment. The effective interest rate applicable to this instrument was estimated at 9%.
Calculate the value of this investment that AB will include in its statement of financial position at 31 December 20X5.
Give your answer to the nearest whole number.
$ ?

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