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CIMA F2 Braindumps - in .pdf Free Demo

  • Exam Code: F2
  • Exam Name: Advanced Financial Reporting
  • Last Updated: Jul 30, 2026
  • Q & A: 212 Questions and Answers
  • Convenient, easy to study. Printable CIMA F2 PDF Format. It is an electronic file format regardless of the operating system platform. 100% Money Back Guarantee.
  • PDF Price: $59.98    

CIMA F2 Braindumps - Testing Engine PC Screenshot

  • Exam Code: F2
  • Exam Name: Advanced Financial Reporting
  • Last Updated: Jul 30, 2026
  • Q & A: 212 Questions and Answers
  • Uses the World Class F2 Testing Engine. Free updates for one year. Real F2 exam questions with answers. Install on multiple computers for self-paced, at-your-convenience training.
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CIMA F2 Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Financial Reporting Standards25%- IFRS framework and application
- Financial instruments (IFRS 9)
- Leases (IFRS 16)
- Revenue recognition (IFRS 15)
Topic 2: Integrated Reporting10%- Sustainability and non-financial disclosures
- Integrated reporting framework
Topic 3: Financing Capital Projects15%- Sources of long-term finance
- Cost of capital calculations
- Capital structure theories
Topic 4: Group Accounts35%- Foreign currency consolidation
- Consolidated financial statements
- Associates and joint ventures
- Goodwill and non-controlling interest
Topic 5: Analysing Financial Statements15%- Limitations of financial analysis
- Ratio analysis and interpretation
- Impact of accounting policies

CIMA Advanced Financial Reporting Sample Questions:

1. What is the total comprehensive income attributable to the shareholders of GHI that will be presented in GHI's consolidated statement of changes in equity for the year ended 31 December 20X4?

A) $2,780,000
B) $2,875,000
C) $2,880,000
D) $3,260,000


2. CD reported a balance of $3,000,000 for property, plant and equipment in its individual financial statements at 31 December 20X8.
Calculate the value of the property, plant and equipment that will be included in CD's consolidated statement of financial position.
Give your answer to the nearest $000.
$? 000


3. XY purchased $100,000 of quoted 8% bonds in the current year which it intends to hold until redemption.
Which of the following identifies the correct classification and subsequent measurement basis for this financial instrument?

A) A held to maturity financial asset subsequently measured at amortised cost.
B) A loans and receivables financial asset subsequently measured at fair value with gains and losses in reserves.
C) A held to maturity financial asset subsequently measured at fair value with gains and losses in reserves.
D) A loans and receivables financial asset subsequently measured at amortised cost.


4. Which of the following defines the calculation of interest cover?

A) Finance costs divided by profit before interest and tax
B) Profit before interest and tax divided by finance costs
C) Finance costs divided by profit after tax
D) Profit after tax divided by finance costs


5. What figure will be presented for "dividend paid to shareholders of GHI" in GHI's consolidated statement of changes in equity for the year ended 31 December 20X4?
Give your answer to the nearest $000.
$ ? 000


Solutions:

Question # 1
Answer: A
Question # 2
Answer: Only visible for members
Question # 3
Answer: A
Question # 4
Answer: B
Question # 5
Answer: Only visible for members

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