1 / 11

Get Success with F2 Dumps With "XMAS-20" Coupon Code

<br>CIMA PDF Guide has attempted to guide understudies and have cut study control. This useful review PDF Guide and understudies can get the achievement by following the headings of the specialists who effectively help. You will get an aware knowledge of the field by perusing the Q&A carefully. If you need to discard your questions about the F2 Dumps PDF, you should download free demo questions. We will give you the most recent informs of the approval name liberated from cost, which will help you plan your investigations under our certified specialists' command. You are recommended to rapidly do

vicky114
Download Presentation

Get Success with F2 Dumps With "XMAS-20" Coupon Code

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  1. CIMA F2 EXAM Advanced Financial Reporting https://www.realexamdumps.com/cima/f2-practice-test.html

  2. Exam Summary

  3. Basics of F2 Advanced Financial Reporting It is very important to have at least the basic knowledge about the exam you are about to take. So here are the exam topics you will need to study for F2 Exam with their percentage weigh: A: Sources of long-term finance15% B: Financial reporting60% C: Analysis of financial performance and position25%

  4. Syllabus F2 builds on the competencies gained from F1. It covers how to effectively source the long-term finance required to fund the operations of organizations, particularly their capital investments. It also deepens the coverage of financial reporting to more complex aspects of group accounting and analyses the rules governing the recognition and measurement of various elements of the financial statements. Finally it shows how to analyses financial statements to provide insights about the financial performance and position of the organisation over time and in comparison with others.

  5. Sample Question No.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 ANSWER : 300, 300000

  6. Sample Question No.2 The consolidated statement of profit or loss for VW for the year ended 30 September 20X7 includes the following: What is VW's interest cover for the year ended 30 September 20X7? A. 4.5 B. 3.3 C. 4.1 D. 5.1 ANSWER : A

  7. Sample Question No.3 What is the total comprehensive income attributable to the non-controlling interest that will be presented in GHI's consolidated statement of changes in equity for the year ended 31 December 20X4? A. $95,000 B. $595,000 C. $575,000 D. $190,000 ANSWER : A

  8. Sample Question No.4 AB acquired 10% of the equity share capital of XY on 1 January 20X7 for $180,000 when the fair value of XY's net assets was $190,000. On 1 January 20X9 AB purchased a further 50% of the equity share capital for $550,000 when the fair value of XY's net assets was $820,000. The original 10% investment had a fair value of $200,000 at the date control of XY was gained. The non controlling interest in XY was measured at its fair value of $300,000 at 1 January 20X9. Which of the following represents the correct value of goodwill arising on the acquisition of XY that would have been included by AB when it prepared its consolidated financial statements at 31 December 20X9? A. $230,000 B. $30,000 C. $210,000 D. $40,000 ANSWER : A

  9. Sample Question No.5 AB and EF are forecasting revenues of S1,500,000 and $700,000 respectively for the year ended 31 October 20X5. AB's Finance Director met with one of the directors of EF to discuss the potential impact of the acquisition. Which of the director's statements below is correct? A. The P/E ratio of EF will increase to 12 after acquisition in line with that of AB. B. The gross profit margin of EF will increase if AB's bargaining power is used to negotiate lower material costs for the whole group. C. Redundancy costs arising from reorganization following acquisition will be provided for by charging EF's profit for the year ended 31 October 20X4. D. Dividend yield for both entities will be identical after the acquisition. ANSWER : B

  10. Features of Realexamdumps.com • Free 3 Months CIMA F2 Exam Questions and Answers Update • 100% CIMA F2 Money back Guarantee • 100% Passing Guarantee • Buy your desire exam at any time https://www.realexamdumps.com/cima/f2-practice-test.html

  11. Want To Get Highest Grades In Your Exam support@realexamdumps.com https://www.realexamdumps.com/cima/f2-practice-test.html

More Related