- Exam Code: F2
- Exam Name: Advanced Financial Reporting
- Updated: Nov 06, 2026
- Q & A: 212 Questions and Answers
CIMA Advanced Financial Reporting : F2 valid dump
PDF Version DemoAbout CIMA F2Latest exam Dumps
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CIMA F2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Financing capital projects | 15% | |
| Topic 2: Financial reporting standards | 25% | |
| Topic 3: Group accounts | 25% | |
| Topic 4: Integrated reporting and sustainability reporting | 10% | |
| Topic 5: Analysing financial statements | 25% |
F2 Exam Questions, Answered Honestly
The official outline structures the F2 exam around weighted domains such as:
- Integrated reporting and sustainability reporting (10%)
- Analysing financial statements (25%)
- Group accounts (25%)
In the CIMA Advanced Financial Reporting materials at Actual4Dumps, the key knowledge points within these domains are clearly underlined, so the heavy areas get the attention they deserve without extra digging.
Completion of CIMA Operational Level (E1, P1, F1 and Operational Case Study) or equivalent exemption
The F2 exam is the official assessment for the CIMA Advanced Financial Reporting certification from CIMA. It measures how well you can apply the published exam objectives in realistic scenarios — and for professionals looking to change their current situation, the credential is one of the most concrete ways to demonstrate new, verifiable skills.
Professional experts — and then other experts check their work. The F2 exam content is compiled by specialists deeply familiar with the real exam, who make the knowledge easy to understand and keep the descriptions vivid rather than dry. Before release, the materials go through repeated rounds of checking, and the key knowledge points are clearly underlined throughout. That two-layer process — written by experts, verified by experts — is what the quality of the Actual4Dumps question bank rests on.
Passing the F2 exam requires 100 out of 150 (scaled ~67%), and the registration fee is Varies by region/centre (bookable via CIMA/Pearson VUE). Knowing your target score early turns practice sessions into measurable progress rather than guesswork.
The F2 exam contains 60 questions with a time allowance of 90 minutes minutes. Practicing complete timed sets is the reliable way to make that pace feel manageable on the day.
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CIMA Advanced Financial Reporting Sample Questions:
Question #1
LM and JK operate in the same country and prepare their financial statements to 30 June 20X6 in accordance with International Accounting Standards. On 27 June 20X6 both entities raised $1 million cash by issuing debt instruments with identical terms and conditions. Prior to this issue both entities were financed entirely by equity.
At 30 June 20X6 the gearing ratios, calculated as Debt/Equity x 100%, were as follows:
LM: 30%
JK: 65%
Which of the following independent options would explain the difference between LM and JK's year-end gearing?
- A. LM held no investments in other entities; JK revalued its available for sale investments upwards in the year.
- B. LM made a bonus issue from retained earnings in the year; JK issued no shares in the year.
- C. LM revalued its land and buildings upwards in the year; JK has performed no revaluations.
- D. LM had 100,000 $1 shares at the year end; JK had 200,000 50c shares in issue at the year end.
Correct Answer: C 🗳️
Question #2
Company A are approached by a wealthy and internationally famous investor shortly before the launch date of their IPO. He tells them that the company do not need to incur all of the cost and risk of an IPO, as he will give them S55 million for 65% equity in the company.
Which of the following statements are also true of the offer? Select ALL that apply.
- A. The investor will want a long term commitment in the company
- B. This offer is from an angel investor
- C. The investor will probably want to manage the company
- D. The offer may ultimately require the majority stakeholder to sell his shares in the company
Correct Answer: B,C,D 🗳️
Question #3
GH's financial statements show the following:
What is the value of the dividend received from the associate to be included in GH's consolidated statement of cash flows for the year?
Give your answer to the nearest $000.
$ ? 000
Correct Answer:
300, 300000
Question #4
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 immediately
- B. Equity-settled in the future
- C. Neither cash nor equity-settled
- D. Cash-settled immediately
- E. Cash-settled in the future
Correct Answer: E 🗳️
Question #5
On 1 January 20X8 XY, a listed entity, had 10,000,000 ordinary shares in issue each with a par value of 50 cents. On 1 July 20X8 XY raised $6,000,000 by issuing ordinary shares at a price of £1.50 each which was the full market price.
Place the correct figure into the box below to show the number that XY will use as its weighted average number of ordinary shares in the calculation of earnings per share for the year to 31 December 20X8.
Correct Answer:
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