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CIMA Financial Reporting Sample Questions:

1. Identify from the list below which items can be recognised as assets within the financial statements of an entity in accordance with IAS 38 Intangible Assets. Place either yes or no as appropriate against each item.

2. The accounting profit before tax of an entity was $243,200 for the year ended 31 July 20X4.
The accounting profit included disallowable income from government grants of $48,000 and disallowable expenditure of $25,600 on entertaining expenses.
The entity also paid a $40,000 dividend to shareholders. The tax rates for the country were as follows:

Calculate the tax the entity is due to pay for the year ending 31 July 20X4.

A) $57,546
B) $44,160
C) $47,840
D) $39,174

3. An entity's policy is to finance the investment in working capital using short-term financing to fund all of its investment in fluctuating net current assets as well as some of its investment in permanent net current assets.
What is this working capital financing policy known as?

A) Aggressive
B) Moderate
C) Conservative
D) Short term

4. Which of the following is the main purpose of corporate governance regulation?

A) To protect the interests of shareholders in a quoted entity.
B) To guarantee that corporate scandals do not happen in the future.
C) To ensure that financial reports are produced on a regular basis and in line with relevant regulations.
D) To ensure that shareholder wealth is maximized.

5. UV has recently been having cash flow issues due to its credit customers paying after the credit period they have been granted.
UV is looking into factoring the receivables to a factoring company on a recourse basis to improve its cash flow.
Which TWO of the following will UV encounter as a result of employing the factoring company?

A) No irrecoverable debts
B) Reduction in payables days
C) Increase in cash sales
D) Reduction in bank overdraft charges
E) Reduction in the need for management control

Solutions: