Exam Name: Advanced Financial Reporting
Certification Provider: CIMA
Corresponding Certification: CIMA Management
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Check Updated on: Sep 11, 2026
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CIMA F2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Financial Reporting Standards | 25% | - Revenue recognition (IFRS 15) - Financial instruments (IFRS 9) - Leases (IFRS 16) - IFRS framework and application |
| Topic 2: Integrated Reporting | 10% | - Sustainability and non-financial disclosures - Integrated reporting framework |
| Topic 3: Analysing Financial Statements | 15% | - Impact of accounting policies - Limitations of financial analysis - Ratio analysis and interpretation |
| Topic 4: Group Accounts | 35% | - Goodwill and non-controlling interest - Foreign currency consolidation - Consolidated financial statements - Associates and joint ventures |
| Topic 5: Financing Capital Projects | 15% | - Cost of capital calculations - Capital structure theories - Sources of long-term finance |
CIMA Advanced Financial Reporting Sample Questions:
Which of the following reduce the usefulness of ratio analysis when comparing entities that operate in the same industry? Select ALL that apply.
- A. The revenue figure being aggregated from many different activities and sources.
- B. Accounting estimates in respect of depreciation being different between entities.
- C. Ratio calculations being based on historical information.
- D. Ratios being quick and easy to calculate.
- E. An entity adopting a policy of revaluing its non current assets.
- F. The effect of a material and unusual item being disclosed separately in the notes.
Correct Answer: A,B,C,E 🗳️
Explanation: Only visible for ExamsLabs members. You can sign-up / login (it's free).
If you were asked to express the overall performance of an entity as a percentage of its total investment in net assets which of the following ratios would you calculate?
- A. Asset utilisation
- B. Non-current asset turnover
- C. Return on capital employed
- D. Dividend yield
Correct Answer: C 🗳️
On 1 January 20X1 KL acquired 75% of the equity shares of PQ. Goodwill arising on the acquisition was
$480,000. On 31 December 20X3 KL sold the full investment of PQ to XY Group for $2,000,000. On this date the net assets of PQ were $1,340,000 and the non-controlling interests stood at $410,000.
What is the gain on disposal to be recognised in the consolidated statement of profit or loss of KL?
- A. $590,000
- B. $660,000
- C. $180,000
- D. $635,000
Correct Answer: D 🗳️
Information from the financial statements of RST for the year ended 30 April 20X9 is as follows:
At 30 April 20X9 the ordinary shares are trading at $4.75.
What is the price earnings (P/E) ratio for RST at 30 April 20X9?
- A. 9.31
- B. 15.83
- C. 10.56
- D. 7.92
Correct Answer: B 🗳️
XY has a weighted average cost of capital (WACC) of 12%. The debt:equity ratio is 1:3 and this is considered low for the industry. XY needs to raise finance to purchase new machinery in the coming year.
Which of the following forms of finance is most likely to increase the WACC?
- A. 8% preference shares
- B. Finance lease
- C. 6% bank loan
- D. Rights issue of equity shares
Correct Answer: D 🗳️
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