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CIMA F2 Exam With Confidence Using Practice Dumps

Exam Code:
F2
Exam Name:
Advanced Financial Reporting
Certification:
CIMA Management
Vendor:
CIMA
Questions:
248
Last Updated:
Jun 16, 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 (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. 

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Advanced Financial Reporting Questions and Answers

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Question 1

AB owned 80% of the equity share capital of FG at 1 January 20X6.  AB disposed of 10% of FG's equity share capital on 31 December 20X6 for $400,000.  The non controlling interest was measured at $700,000 immediately prior to the disposal.  

Which of the following represents the adjustment that AB made to non controlling interest in respect of the disposal when it prepared its consolidated financial statements at 31 December 20X6?

Options:

A.

Credit of $350,000

B.

Debit of $400,000

C.

Debit of $350,000

D.

Credit of $50,000

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Question 2

GH issued a 6% debenture for $1,000,000 on 1 January 20X4.  A broker fee of $50,000 was payable in respect of this issue.  The effective interest rate associated with this debt instrument is 7.2%.

The carrying value of the debenture at 31 December 20X4 is:

Options:

A.

$958,400

B.

$1,065,600

C.

$1,012,000

D.

$961,400

Question 3

GH's financial statements show the following:

  

What is the value of the dividend received from the associate to be included in GH's consolidated statement of cash flows for the year?

Give your answer to the nearest $000.

 $ ? 000

Options:

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