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CIMA Advanced Financial Reporting Sample Questions:

1. AB's financial information shows that the non current assets' carrying value is greater than the tax base at the year end.
What is the journal entry to record the movement in the provision for deferred tax resulting from this difference?

A) Dr Deferred tax provisionCr Other comprehensive income
B) Dr Other comprehensive incomeCr Deferred tax provision
C) Dr Deferred tax provisionCr Tax expense
D) Dr Tax expenseCr Deferred tax provision

2. When preparing a consolidated statement of cash flows, which of the following describes the correct presentation of an associate's dividends?

A) Dividends paid by the associate in cash flows from financing activities
B) Dividends received from the associate in cash flows from investing activities
C) Dividends paid by the associate in cash flows from investing activities
D) Dividends received from the associate in cash flows from operating activities

3. GH's financial statements show the following:
What is the value of the dividend received from the associate to be included in GH's consolidated statement of cash flows for the year?
Give your answer to the nearest $000.
$ ? 000

4. 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 recognise the $250,000 potential inflow.
D) Disclose the $400,000 potential outflow and disclose the $250,000 potential inflow.

5. 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) Subsidiary
D) Financial asset

Solutions: