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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:
Jul 29, 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

LM is preparing its consolidated financial statements for the year ended 30 April 20X5. During the year LM acquired 30% of the equity shares of AB giving it significant influence over AB.

LM conducted ratio analysis comparing the financial performance of the group for 30 April 20X4 and 20X5.

Which of the following ratios would not be comparable as a result of the acquisition of AB? 

Options:

A.

Operating profit margin.

B.

Return on capital employed.

C.

Earnings per share.

D.

Interest cover.

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Question 2

How would KL account for its investment in MN in its consolidated financial statements for the year to 31 December 20X9?

Options:

A.

Joint venture

B.

Joint arrangement

C.

Financial asset

D.

Subsidiary

Question 3

AB acquired 10% of the equity share capital of XY for $180 million in 20X4. On 1 January 20X8 AB acquired a further 45% of the equity share capital of XY for $900 million and at that date the original investment had a fair value of $200 million.

Place the correct values in the boxes below in order to complete the consideration transferred element of the goodwill calculation on the acquisition of XY.

Options: