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CIMA Financial Reporting Sample Questions:

1. Which of the following would NOT be a source of taxation rules for a country?

A) Precedents based on previous legislation
B) Directives from international bodies
C) International accounting standards
D) Double tax treaties

2. An entity has an inventory holding period of 52 days.
This means that the inventory:

A) stays in the entity's warehouse for an average of 52 days before it is sold.
B) takes 52 days to be paid for.
C) takes 52 days to arrive after it has been ordered.
D) takes 52 days to manufacture.

3. An entity's policy is to finance the investment in working capital using short-term financing to fund all of its investment in fluctuating net current assets as well as some of its investment in permanent net current assets.
What is this working capital financing policy known as?

A) Short term
B) Moderate
C) Conservative
D) Aggressive

4. The auditor has identified a material but not pervasive mis-statement whilst undertaking the external audit of an entity's financial statements.
This will result in a modified audit report with the opinion being .

5. If a parent entity is to be exempt from preparing consolidated financial statements it needs to satisfy certain conditions according to IFRS 10 Consolidated Financial Statements.
Which TWO of the following are conditions that need to be satisfied to be exempt?

A) The parent entity is itself a wholly owned subsidiary of another entity.
B) The parent entity has subsidiaries, one or more of which publishes consolidated financial statements.
C) The parent entity has no more than 10 subsidiaries or associated entities.
D) The ultimate parent of the parent entity publishes consolidated financial statements which are publicly available.
E) The parent 's investment in its subsidiaries are all below 100%.

Solutions: