CertsTopics Logo

Winter Sale - Limited Time 65% Discount Offer - Ends in 0d 00h 00m 00s - Coupon code: top65certs

CIMA F2 Exam With Confidence Using Practice Dumps

Exam Code:
F2
Exam Name:
F2 Advanced Financial Reporting
Certification:
CIMA Management
Vendor:
CIMA
Questions:
268
Last Updated:
Jan 20, 2026
Exam Status:
Stable
CIMA F2

F2: CIMA Management Exam 2025 Study Guide Pdf and Test Engine

Are you worried about passing the CIMA F2 (F2 Advanced Financial Reporting) exam? Download the most recent CIMA F2 braindumps with answers that are 100% real. After downloading the CIMA F2 exam dumps training , you can receive 99 days of free updates, making this website one of the best options to save additional money. In order to help you prepare for the CIMA F2 exam questions and verified answers by IT certified experts, CertsTopics has put together a complete collection of dumps questions and answers. To help you prepare and pass the CIMA F2 exam on your first attempt, we have compiled actual exam questions and their answers. 

Our (F2 Advanced Financial Reporting) Study Materials are designed to meet the needs of thousands of candidates globally. A free sample of the CompTIA F2 test is available at CertsTopics. Before purchasing it, you can also see the CIMA F2 practice exam demo.

Get F2 Full Access

Related CIMA Exams

F2 Advanced Financial Reporting Questions and Answers

Get Free F2 Questions and Answers
Question 1

XY owned 60% of the equity share capital of AB at 1 January 20X6.  XY acquired a further 20% of AB's equity share capital on 31 December 20X6 for $500,000.  The non controlling interest in AB was measured at $720,000 immediately prior to the 20% acquisition.

Calculate the amount that XY debited to non controlling interest when it accounted for the 20% acquisition in its consolidated financial statements at 31 December 20X6.

Give your answer to the nearest $000.

$ ?  000

Options:

Buy Now
Question 2

ST acquired two financial investments in the year to 31 December 20X8.  One of these investments was initially classified as held for trading, the other as available for sale.  ST remeasured both investments at fair value at 31 December 20X8 in accordance with IAS 39 Financial Instruments: Recognition and Measurement.  The resulting gains were calculated as follows:

• Gain on held for trading investment $50,000 

• Gain on available for sale investment $40,000

What was the value of the gain that ST presented in its other comprehensive income when it prepared its financial statements for the year to 31 December 20X8?

Give your answer to the nearest $000.

$ ?  000

Options:

Question 3

The dividend yield of ST has fallen in the year to 31 May 20X5, compared to the previous year.

The share price on 31 May 20X4 was $4.50 and on 31 May 20X5 was $4.00.  There were no issues of share capital during the year.

Which of the following should explain the reduction in the dividend yield for the year to 31 May 20X5 compared to the previous year?

Options:

A.

The dividend paid in the year was reduced in order to pay for new assets.

B.

Surplus cash was used to pay a special dividend in addition to the normal dividend in the year.

C.

The profit for the year fell significantly and the dividend per share stayed the same.

D.

To compensate investors for the reduction in share price a higher dividend per share was paid.

Get Free F2 Questions and Answers