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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 27, 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. 

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F2 Advanced Financial Reporting Questions and Answers

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Question 1

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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Question 2

Which of the following is a related party according to the definition of a related party in IAS24 Related Party Disclosures?

Options:

A.

Major customer

B.

Provider of finance

C.

Managing Director

D.

Major supplier

Question 3

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:

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