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. FG has a weighted average cost of capital of 12% based on its existing:
* level of gearing of 30% (measured as debt/(debt + equity)); and
* business operations.
This would be used as an appropriate discount factor to assess which of the following significant projects?

A) A project to extend FG's existing operations, funded 30% with debt and 70% with equity.
B) A project in an industry in which FG does not currently operate, funded wholly by equity.
C) A project to extend FG's existing operations, funded wholly by debt.
D) A project in an industry in which FG does not currently operate, funded 30% with debt and 70% with equity.

2. Mr. Rodgers is an accountant for JK Pic. He is asked to record a particular share-based payment in the company's accounts and obliges by debiting as an expense the first relevant account and crediting the corresponding double-entry as a liability.
Which type of share-based payment has Mr. Rodgers recorded?

A) Equity-settled in the future
B) Neither cash nor equity-settled
C) Cash-settled immediately
D) Equity-settled immediately
E) Cash-settled in the future

3. Which of the following statements are incorrect regarding identifiable assets? Select ALL that apply.

A) Assets can also be identifiable if they arise from contractual or legal rights
B) Net assets must be identifiable at acquisition
C) To be identifiable assets must be separable from the subsidiary
D) Deferred tax assets and liabilities are not classed as identifiable assets
E) Contingent assets and liabilities are examples of exceptions to the rules governing identifiable assets

4. JKL measure gearing as debt:equity, based on book values. At 31 December 20X5 the ratio is 2:3 and JKL would like this to be 2:5.
Which of the following transactions individually would achieve this?

A) Repayment of a 6 year term loan with the issue of 5 year redeemable debentures.
B) Bonus issue from the share premium account.
C) Revaluation of investment property to an increased fair value.
D) Issue of redeemable preference shares at par.

5. Which of the following, in accordance with IFRS 2 Share-based Payments, are only applicable to the accounting treatment of cash settled rather than equity settled share-based payment schemes?
Select ALL that apply.

A) The credit entry in the financial statements is to equity.
B) The expense of the scheme is spread to profit or loss over the vesting period.
C) The instruments in the scheme are remeasured at the end of each financial year to fair value.
D) The credit entry in the financial statements is to liabilities.
E) The instruments in the scheme are measured at the fair value at the grant date of the scheme.

Solutions: