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Last Updated: Sep 11, 2026
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CIMA F2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Financial Reporting Standards | 25% | - Leases (IFRS 16) - Revenue recognition (IFRS 15) - Financial instruments (IFRS 9) - IFRS framework and application |
| Topic 2: Analysing Financial Statements | 15% | - Ratio analysis and interpretation - Impact of accounting policies - Limitations of financial analysis |
| Topic 3: Group Accounts | 35% | - Consolidated financial statements - Associates and joint ventures - Goodwill and non-controlling interest - Foreign currency consolidation |
| Topic 4: Integrated Reporting | 10% | - Sustainability and non-financial disclosures - Integrated reporting framework |
| Topic 5: Financing Capital Projects | 15% | - Capital structure theories - Sources of long-term finance - Cost of capital calculations |
CIMA Advanced Financial Reporting Sample Questions:
ST acquired 70% of the equity shares of DE for $87,500 on 30 September 20X5. At the date of acquisition the net assets of DE were $54,700 and the fair value of the non controlling interest was measured at
$19,700. There has been no impairment of goodwill.
On 30 September 20X9 ST disposed of its entire investment in DE for $262,500 when the net assets of DE were $96,250.
What is the gain or loss on disposal of DE that will be included in ST's consolidated profit or loss for the year ended 30 September 20X9?
- A. $166,250 gain
- B. $113,750 loss
- C. $166,250 loss
- D. $113,750 gain
Correct Answer: D 🗳️
XY purchased $100,000 of quoted 8% bonds in the current year which it intends to hold until redemption.
Which of the following identifies the correct classification and subsequent measurement basis for this financial instrument?
- A. A loans and receivables financial asset subsequently measured at fair value with gains and losses in reserves.
- B. A loans and receivables financial asset subsequently measured at amortised cost.
- C. A held to maturity financial asset subsequently measured at fair value with gains and losses in reserves.
- D. A held to maturity financial asset subsequently measured at amortised cost.
Correct Answer: D 🗳️
DE acquired 10% of the equity shares of KL on 31 December 20X2.
A further 50% of the equity shares of KL were acquired by DE on 1 January 20X4.
Which THREE of the following would be part of the process for recording the second purchase of shares?
- A. The 10% investment being revalued to fair value at 1 January 20X4.
- B. Goodwill being calculated at 1 January 20X4 for the first time.
- C. The goodwill calculated at 31 December 20X2 being revalued at 1 January 20X4.
- D. A 50% non controlling interest will be shown in the consolidated financial statements.
- E. Assets, liabilities, income and expenses being fully consolidated from 1 January 20X4.
- F. Net assets at 1 January 20X4 being compared to the purchase consideration and a transfer to equity made.
Correct Answer: A,B,E 🗳️
LM has made the following share purchases during the year:
* Purchased 55% of the equity share capital of OP.
* Purchased 45% of the equity share capital of QR. LM have the power to appoint the majority of board members on the QR board.
* Purchased 30% of the equity share capital of ST. LM is represented by one director on the main board of ST which has five members in total. The other 70% of ST's equity share capital is owned by a single company, UV.
The Managing Director has told you that OP has performed well, but both QR and ST have not performed as expected. He is therefore pleased that OP will be included as a subsidiary and that QR and ST will only be included as investments in the group financial statements.
In accordance with the ethical principle of professional competence and due care how should the investments in OP, QR and ST be treated in the group financial statements?
- A. OP should be consolidated, QR should be equity accounted and ST should be valued at cost.
- B. OP and QR should be equity accounted and ST should be valued at cost.
- C. OP should be consolidated and QR and ST should be equity accounted.
- D. OP and QR should be consolidated and ST should be equity accounted.
Correct Answer: D 🗳️
HJ is currently in dispute with an employee, who is claiming $400,000 in a legal case against them.
HJ's legal advisors have stated that it is probable that they will lose the case and will have to pay the amount claimed.
Also, HJ are claiming $250,000 from a supplier of defective goods and the legal advisors have stated that it is probable that HJ will be successful in this claim.
What is the correct accounting treatment for these two items in HJ's financial statements?
- A. Provide for the $400,000 potential outflow and recognise the $250,000 potential inflow.
- B. Disclose the $400,000 potential outflow and disclose the $250,000 potential inflow.
- C. Provide for the $400,000 potential outflow and disclose the $250,000 potential inflow.
- D. Disclose the $400,000 potential outflow and recognise the $250,000 potential inflow.
Correct Answer: C 🗳️
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