CertsTopics Logo

Big Black Friday Sale 70% Discount Offer - Ends in 0d 00h 00m 00s - Coupon code: save70

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:
Nov 26, 2025
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

The yield to maturity of a redeemable bond is calculated as the internal rate of return of the relevant cash flows associated with the bond. 

Which TWO of the following are considered relevant cash flows in this calculation?

Options:

A.

The annual interest payments net of tax relief.

B.

The redemption value of the bond at the date of redemption.

C.

The market value of the bond now.

D.

The nominal value of the bond now.

E.

The value of the conversion premium on conversion to equity shares.

Buy Now
Question 2

KL acquired 75% of the equity share capital of MN on 1 January 20X8. The group's policy is to value non-controlling interest at fair value at the date of acquisition. MN acquired 60% of the equity share capital of PQ on 1 January 20X9 for $360 million.

At 1 January 20X9 the fair value of the non-controlling interest in PQ was $220 million and the fair value of the net assets of PQ at 1 January 20X9 were $320 million.

Calculate the goodwill arising on the acquisition of PQ at 1 January 20X9.

Give your answer to the nearest million.

$  ?   million

Options:

Question 3

MNO has calculated its return on capital employed ratio for 20X4 and 20X5 as 41% and 56% respectively.

Taking each statement in isolation, which would explain the movement in the ratio between the 2 years?

Options:

A.

In 20X5 the average interest rate on borrowing decreased compared to 20X4.

B.

In 20X4 an onerous contract was provided for and this provision did not change in 20X5.

C.

In 20X5 the increase in value of MNO's head office was reflected in the financial statements.

D.

In 20X4 an unused building was sold at a price in excess of its carrying value.

Get Free F2 Questions and Answers