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CIMA F2 Exam With Confidence Using Practice Dumps

Exam Code:
F2
Exam Name:
F2 Advanced Financial Reporting
Certification:
Vendor:
Questions:
268
Last Updated:
Jan 21, 2026
Exam Status:
Stable
CIMA F2

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

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F2 Advanced Financial Reporting Questions and Answers

Question 1

Information from the financial statements of an entity for the year to 31 December 20X5:

  

 The gearing ratio calculated as debt/equity and interest cover are:

Options:

A.

gearing of 15% and interest cover of 6.

B.

gearing of 16% and interest cover of 6.

C.

gearing of 15% and interest cover of 4.

D.

gearing of 16% and interest cover of 4.

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Question 2

Which of the following principles are the basic principles followed by the consolidated income statement?

Select ALL that apply.

Options:

A.

Include all of the parent's income and expenses plus all of the subsidiaries' income and expenses

B.

Ignore investment income from subsidiary to parent (e.g. dividend payments or loan interest)

C.

After profit for the period, show the profit split between amounts attributable to the parent's shareholders and other shareholders

D.

Include all of the parent's income and expenses minus all of the subsidiaries' income and expenses

E.

Include investment income from subsidiary to parent (e.g. dividend payments or loan interest)

Question 3

In recent years EBITDA has been adopted by large entities as a key measure of performance. The following figures have been extracted from the financial statements of UV for the year ended 30 November 20X9:

  

What is EBITDA for UV for the year ended 30 November 20X9?

Give your answer to the nearest $'000.

Options: