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CIMA Financial Reporting Sample Questions:

1. Which of the following methods could be used by a tax authority to reduce tax evasion and avoidance?

A) Reduce penalties for avoidance.
B) Reduce requirements to have tax returns audited.
C) Simplify the tax structure, minimizing allowances and exemptions.
D) Increase tax rates to compensate for losses due to evasion.

2. DE purchased an asset on 1 January 20X1 for $60,000 with a useful economic life of six years and a residual value of $3,000.
DE uses straight line depreciation for this asset.
On 31 December 20X3 the asset has a value in use of $ $28,000 and a fair value of $26,000.
Which of the following values should be used for the asset in DE's statement of financial position as at 31 December 20X3?

A) $28,000
B) $30,000
C) $31,500
D) $26,000

3. Which of the following statements about trade payables management is false?

A) Goods or services may be more costly if extended credit is required.
B) When goods are in short supply customers who pay immediately are likely to be given priority over customers who take credit.
C) Trade payables should be paid as quickly as possible.
D) Trade payables are an important source of finance.

4. For an incorporated business, the taxation of trading income is a form of direct taxation which is based on:

A) dividends paid to shareholders where the tax is paid by the shareholders to the tax authorities.
B) business profits where the tax is paid by the business to the tax authorities.
C) business profits where the tax is paid by the shareholders to the tax authorities.
D) dividends paid to shareholders where the tax is paid by the business to the tax authorities.

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

Solutions: