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CIMAPRA19-F02-1 Exam Questions & Answers

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CIMAPRA19-F02-1 Exam Questions & Answers

Vendor: CIMA

Certifications: CIMA Certifications

Exam Code: CIMAPRA19-F02-1

Exam Name: F2 - Advanced Financial Reporting

Updated: Dec 01, 2023

Q&As: 256

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CIMAPRA19-F02-1 Online Practice Questions and Answers

Questions 1

FG acquired 75% of the equity share capital of HI on 1 September 20X3.

On the date of acquisition, the fair value of the net assets was the same as the carrying amount, with the exception of a contingent liability disclosed by HI and relating to a pending legal case. At 1 September 20X3, the contingent liability was

independently valued at $1.2 million.

At the current year end, 31 March 20X5, the legal case is still outstanding. The fair value of the liability has now been estimated at $1.4 million, and the case is expected to be resolved in the forthcoming financial year.

How should this contingent liability be recorded in the consolidated financial statements for the year ended 31 March 20X5?

A. A current liability of $1.4 million.

B. A non-current liability of $1.4 million.

C. A current liability of $1.2 million.

D. A non-current liability $1.2 million.

Show Answer
Questions 2


The following is extracted from MN's statement of financial position at 30 September 20X1.

Calculate the gearing (measured as debt:equity) ratio of MN at 30 September 20X1.

Give your answer to one decimal place.


A. 63.8, 63.78, 63.7, 63.80

Show Answer
Questions 3


CD acquired 100% of the equity share capital of FG for cash consideration of Kr1,200,000 on 1 January 20X7.

Retained earnings of FG at the date of acquisition was Kr800,000. CD operates from Country A and its functional and presentation currency is $. FG is located and trades throughout Country B and its functional currency is the Krona (Kr).

CD has no other subsidiaries. Goodwill had not suffered any impairment to date.

Summarised data from the statements of financial position for both entities at 31 December 20X7 is presented below:

Calculate the exchange difference arising on the retranslation of goodwill on the acquisition in the consolidated statement of financial position of CD at 31 December 20X7.

Give your answer to the nearest $000.

A. 14, 14000, 13636, 13637

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