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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:
Sep 27, 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

Which of the following are limitations of financial statement figures for ratio analysis? Select the ALL that apply.

Options:

A.

Only provides historic data

B.

Only provides financial information

C.

Limited information to identify trends over time

D.

Provide only summarised information

E.

Contains complicated information that needs to be summarised

F.

Only provides forecast data

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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

CD reported a balance of $3,000,000 for property, plant and equipment in its individual financial statements at 31 December 20X8.

Calculate the value of the property, plant and equipment that will be included in CD's consolidated statement of financial position. 

Give your answer to the nearest $000.

 $?  000

Options: