Fast delivery in 5 to 10 minutes after payment

Our company knows that time is precious especially for those who are preparing for CIMA F2 exam, just like the old saying goes "Time flies like an arrow, and time lost never returns." We have tried our best to provide our customers the fastest delivery. We can ensure you that you will receive our F2 practice exam materials within 5 to 10 minutes after payment, this marks the fastest delivery speed in this field. Therefore, you will have more time to prepare for the F2 actual exam. Our operation system will send the F2 best questions to the e-mail address you used for payment, and all you need to do is just waiting for a while then check your mailbox.

Simulate the real exam

We provide different versions of F2 practice exam materials for our customers, among which the software version can stimulate the real exam for you but it only can be used in the windows operation system. It tries to simulate the F2 best questions for our customers to learn and test at the same time and it has been proved to be good environment for IT workers to find deficiencies of their knowledge in the course of stimulation.

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Only need to practice for 20 to 30 hours

You will get to know the valuable exam tips and the latest question types in our F2 certification training files, and there are special explanations for some difficult questions, which can help you to have a better understanding of the difficult questions. All of the questions we listed in our F2 practice exam materials are the key points for the IT exam, and there is no doubt that you can practice all of F2 best questions within 20 to 30 hours, even though the time you spend on it is very short, however the contents you have practiced are the quintessence for the IT exam. And of course, if you still have any misgivings, you can practice our F2 certification training files again and again, which may help you to get the highest score in the IT exam.

There is no doubt that the IT examination plays an essential role in the IT field. On the one hand, there is no denying that the F2 practice exam materials provides us with a convenient and efficient way to measure IT workers' knowledge and ability(F2 best questions). On the other hand, up to now, no other methods have been discovered to replace the examination. That is to say, the IT examination is still regarded as the only reliable and feasible method which we can take (F2 certification training), and other methods are too time- consuming and therefore they are infeasible, thus it is inevitable for IT workers to take part in the IT exam. However, how to pass the CIMA F2 exam has become a big challenge for many people and if you are one of those who are worried, congratulations, you have clicked into the right place--F2 practice exam materials. Our company is committed to help you pass exam and get the IT certification easily. Our company has carried out cooperation with a lot of top IT experts in many countries to compile the F2 best questions for IT workers and our exam preparation are famous for their high quality and favorable prices. The shining points of our F2 certification training files are as follows.

CIMA Advanced Financial Reporting Sample Questions:

1. 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) $210,000
B) $230,000
C) $30,000
D) $40,000

2. FG's statement of profit or loss account for year ended 31 December 20X1 is:

What is the operating profit margin for FG for the year ended 31 December 20X1?
Give your answer to the nearest whole %.
? %

3. Which TWO of the following are relevant ethical considerations when selecting an accounting policy?

A) It is straightforward to implement.
B) It shows a favourable view of performance.
C) It maximises shareholder wealth.
D) It shows faithful representation of the financial statements.
E) It is in accordance with International Financial Reporting Standards.

4. AAA is the only director of entity CD. AAA is also a director of entity GH. CD owns 30% of the equity of MN and 60% of the equity of OP.
Identify which of the following are related parties of CD by placing the appropriate response against one.

5. When producing the consolidated statement of profit or loss and other comprehensive income, which TWO of the following will be disclosed as attributable to the equity holders of the parent company and the non-controlling interests?

A) Operating profit
B) Profit before tax
C) Total comprehensive income
D) Profit after tax
E) Other comprehensive income

Solutions: