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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: Jul 23, 2026
  • Rated: 4.9 |
  • Online Users: 540
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  • Question 1
    • AB's financial information shows that thenon 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?

      Answer: C
  • Question 2
    • What is the total comprehensive incomeattributable 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?

      Answer: A
  • Question 3
    • LM acquired an asset under a 5-year non-cancellable operating lease agreement on 1 January 20X8. Under the terms of the agreement, LM paid nothing for the first year and then made fourpayments of $50,000 in each subsequent year. LM adopted the provisions of IAS 17 Leases when accounting for this agreement.
      Which of the following is correct in respect of this operating lease in LM's financial statements for the year to 31December 20X8?

      Answer: A
  • Question 4
    • 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 5
    • Information from the financial statements of RST for the year ended 30 April 20X9 is as follows:

      1

      At 30 April 20X9 the ordinary shares are trading at $4.75.
      What is the price earnings (P/E) ratio for RST at 30 April 20X9?

      Answer: A
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