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CIMA Advanced Financial Reporting Sample Questions:

1. LM acquired 15% of the equity share capital of ST on 1 January 20X6 for $18 million. LM acquired a further 50% of the equity share capital of ST for $50 million on 1 January 20X7 when the fair value of ST's net assets was $82 million. The original 15% investment in ST had a fair value of $20 million at 1 January 20X7. The non controlling interest in ST was measured at its fair value of $30 million at the date control in ST was acquired.
Calculate the goodwill arising on the acquisition of ST that LM included in its consolidated financial statements at 31 December 20X7.
Give your answer to the nearest $ million.
$ ? million

2. JK is seeking to raise new finance through a rights issue of equity shares.
Which THREE of the following statements are correct?

A) A rights issue will dilute an existing shareholder's control of the entity if they do not take up their rights.
B) Shareholders' entitlement to rights may be sold on their behalf.
C) Entities have the opportunity to underwrite a rights issue.
D) Shareholders must pay the full market price for shares offered in a rights issue.
E) An alternative name for a rights issue is a scrip issue of shares.
F) The administration costs associated with a rights issue are higher than those for an initial public offering.

3. Which TWO of the following are true for an entity raising equity finance using a rights issue rather than a placing of equity shares to new investors?

A) The voting rights of existing shareholders will be unaffected if the shareholders take up their rights.
B) The administration is more complex and therefore likely to be more costly.
C) The cost of underwriting will be lower because the risk of the issue is lower.
D) The issue will widen the base of shareholders if all shareholders take up their rights.
E) The shares will sell at a higher price and therefore generate more funds.

4. 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) 5.1
C) 4.1
D) 3.3

5. What is meant by the term "a placing of ordinary shares"?

A) Selling new ordinary shares to existing shareholders.
B) Selling new ordinary shares to a financial institution on a pre-arranged basis.
C) Selling existing ordinary shares to new investors through a stock exchange.
D) Selling new ordinary shares directly to the public.

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