- Exam Code: F2
- Exam Name: Advanced Financial Reporting
- Updated: Sep 21, 2026
- Q & A: 212 Questions and Answers
CIMA Advanced Financial Reporting : F2 exam
PDF Version DemoAbout CIMA Advanced Financial Reporting : F2 Exam Questions
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CIMA F2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Group Accounts | 35% | - Consolidated financial statements - Foreign currency consolidation - Associates and joint ventures - Goodwill and non-controlling interest |
| Topic 2: Financial Reporting Standards | 25% | - IFRS framework and application - Revenue recognition (IFRS 15) - Leases (IFRS 16) - Financial instruments (IFRS 9) |
| Topic 3: Financing Capital Projects | 15% | - Capital structure theories - Cost of capital calculations - Sources of long-term finance |
| Topic 4: Analysing Financial Statements | 15% | - Limitations of financial analysis - Impact of accounting policies - Ratio analysis and interpretation |
| Topic 5: Integrated Reporting | 10% | - Sustainability and non-financial disclosures - Integrated reporting framework |
CIMA Advanced Financial Reporting Sample Questions:
Question #1
An accountant acting under their Code of Ethics would do which THREE of the following?
- A. Resist pressure from the directors to recognise revenue on sales where the risks and rewards have not transferred to the customer.
- B. Reject a justified change to a depreciation policy that increases profitability.
- C. Accept a recommendation from the audit committee to increase segregation of duties within the finance department.
- D. Accept a director's instruction to remove one element of their remuneration from the directors' remuneration report.
- E. Report material conflicts of interest to a more senior level.
- F. Make a provision for a liability of uncertain timing or amount, requested by the directors, where there is NOT a present obligation.
Correct Answer: A,C,E π³οΈ
Question #2
As at 31 October 20X7 TU's financial statements show the entity having profit after tax of $600,000 and
900,000 $1 ordinary shares in issue. There have been no issues of shares during the year. At 31 October
20X7 TU have 300,000 share options in issue, which allow the holders to purchase ordinary shares at
$2 a share in 3 years' time. The average price of the ordinary shares throughout the year was $5 a share.
What is the diluted earnings per share for the year ended 31 October 20X7?
- A. 55.6 cents
- B. 66.7 cents
- C. 58.8 cents
- D. 50.0 cents
Correct Answer: A π³οΈ
Question #3
The capital structure of ST is summarised in the table below:
What is the weighted average cost of capital of ST?
Give your answer as a percentage to one decimal place.
? %
Correct Answer:
12.7, 12.67, 12.6
Question #4
JK is seeking to raise new finance through a rights issue of equity shares.
Which THREE of the following statements are correct?
- A. An alternative name for a rights issue is a scrip issue of shares.
- B. The administration costs associated with a rights issue are higher than those for an initial public offering.
- C. Entities have the opportunity to underwrite a rights issue.
- D. Shareholders' entitlement to rights may be sold on their behalf.
- E. A rights issue will dilute an existing shareholder's control of the entity if they do not take up their rights.
- F. Shareholders must pay the full market price for shares offered in a rights issue.
Correct Answer: C,D,E π³οΈ
Question #5
Following a wedding in October 20X0 ten people contracted food poisoning from eating food cooked by the wedding caterer PQ. At 31 December 20X0 PQ was advised by its legal advisors that a liability was possible but not probable and the incident was disclosed as a contingent liability at that date.
As the result of developments in the case, which is still not settled, PQ was advised that it is now probable, as at 31 December 20X1, that they will be found liable and will therefore have to pay damages of unknown value.
Which of the following would indicate that in the financial statements of PQ for the year ended 31 December 20X1 this should still be recognised as a contingent liability rather than a provision?
- A. There is no reliable estimate of the cost.
- B. The case has not yet been settled.
- C. It is probable that there will be an outflow of economic resources to settle the case.
- D. A present obligation exists as a result of a past event.
Correct Answer: A π³οΈ
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