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CIMA Financial Reporting Sample Questions:

1. The International Accounting Standards Board's "The Conceptual Framework for Financial Reporting" identifies fundamental and enhancing qualitative characteristics of financial statements.
Which of the following is included within the fundamental characteristics?

A) Materiality
B) Comparability
C) Verifiability
D) Understandability

2. When calculating the gam chargeable to tax on the disposal of a building, which of the following would NOT be an allowable deduction?

A) Costs of constructing an extension to the building.
B) Estate agent's fee payable on its sale.
C) Interest on a loan that was used to assist with its original purchase.
D) Legal fees arising on the original purchase of the building.

3. Which of the following is correct?
The primary purpose of a cash budget prepared on a monthly basis is to determine:

A) the amount of inventory to purchase in the following month.
B) next month's sales volumes.
C) whether there will be sufficient cash in the bank to meet requirements.
D) when to pay employees salaries.

4. OP holds an investment property purchased on 1 January 20X3 for $700,000 with a useful economic life of 25 years.
At 31 December 20X5 the fair value of the investment property was $750,000 with a revised useful economic life of 25 years from that date.
OP has been carrying the investment property using the cost model until 31 December 20X5.
The directors wish to change their valuation method to fair value in accordance with IAS 40 Investment Property.
Which of the following is the correct treatment of the revaluation gain and the value of the property in the statement of financial position at 31 December 20X5?

A) A gain of $106,000 taken to the statement of profit or loss and $720,000 shown on the statement of financial position.
B) A gain of $106,000 taken to other comprehensive income and $720,000 is shown on the statement of financial position.
C) A gain of $134,000 taken to other comprehensive income and $750,000 is shown on the statement of financial position.
D) A gain of $134,000 taken to the statement of profit or loss and $750,000 shown on the statement of financial position.

5. Which THREE of the following are costs that a business might incur as a result of holding insufficient inventory of raw materials?

A) Lost production
B) Additional storage costs
C) Purchasing inventory at a higher price
D) Loss of sales
E) Increased risk of obsolescence

Solutions: