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Free CIMA CIMAPRA19-F02-1-ENG Exam Questions

Absolute Free CIMAPRA19-F02-1-ENG Exam Practice for Comprehensive Preparation 

  • CIMA CIMAPRA19-F02-1-ENG Exam Questions
  • Provided By: CIMA
  • Exam: F2 Advanced Financial Reporting (Online)
  • Certification: CIMA Professional Qualification
  • Total Questions: 270
  • Updated On: Sep 22, 2026
  • Rated: 4.9 |
  • Online Users: 540
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  • Question 1
    • If you were asked to express the overall performance of an entityas a percentage of its total investment in net assets which of the following ratios would you calculate?

      Answer: A
  • Question 2
    • LM has made the following share purchases during the year:
      * Purchased 55% of the equity share capital of OP.
      * Purchased 45% of the equity share capital of QR.LM have the power to appoint the majority of board members on the QR board.
      * Purchased 30% of the equity share capital of ST. LM is represented by one director on the main board of ST which has five members in total. The other 70% of ST's equity share capital is owned by a single company, UV.
      The Managing Director has told you that OP has performed well, but both QR and ST have not performed as expected. He is therefore pleased thatOP will be included as a subsidiaryand that QR and ST will only be included as investments in the group financial statements.
      In accordance with the ethical principle of professional competence and due care how should the investments in OP, QR and ST be treated in the group financial statements?

      Answer: A
  • Question 3
    • RS has issued an instrument with a nominal value of $1 million, at a discount of 2.5%, and a coupon rate of 6%. The terms of the issue are that the instrument must eitherbe redeemed at par, at the option of the holder, in three years' time, or alternativelyconverted into equity shares in RS.
      The characteristics of this instrument taken as a whole indicates that it would be classifed as which of the following?

      Answer: A
  • Question 4
    • Ratios have been produced below for EF for the year to 31 March:

      1

      Which TWO of the following could explain themovement in both gearing and ROCE?

      Answer: A,C
  • Question 5
    • When consolidating for group accounts, a number of calculations and adjustments are required to properly combine the entities into a single group. Which of the following processes are involved in this consolidation method?
      Select ALL that apply:

      Answer: A,B,C
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