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CIMA Financial Reporting Sample Questions:

1. XYZ operates in Country P where the tax rules state entertaining costs and accounting depreciation are disallowable for tax purposes.
In year ending 31 March 20X4, XYZ made an accounting profit of $240,000.
Profit included $14,500 of entertaining costs and $5,000 of income exempt from taxation.
XYZ has plant and machinery with accounting depreciation amounting to $26,300 and tax depreciation amounting to $35,200.
Calculate the taxable profit for the year ended 31 March 20X4.

A) $240,600
B) $239,400
C) $258,400
D) $221,600

2. 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 .

3. Which of the following is NOT a primary need for regulating financial reporting information of incorporated entities?

A) To make information more comparable.
B) To improve the reliability of information for users.
C) To make information more consistent.
D) To ensure that information is consistent with its legal form.

4. KL has just completed their inventory count and has ascertained that the cost value of the inventory is
$460,000; this was made up of 10,000 units of component part FF.
A week before the year end the FF components were moved to a temporary warehouse.
Two weeks later they were inspected and found to have been damaged by the damp conditions in the temporary warehouse.
Of the 10,000 units 2,500 of them were damaged. After remedial work of $5.00 per unit KL anticipates they will be able to sell the damaged parts for $32.00 per unit.
What is the value for closing inventory to be included in the financial statements of KL?
Give your answer to the nearest $.

5. Which TWO of the following are functions of the International Financial Reporting Standards (IFRS) Advisory Council?

A) To approve IFRSs for publication
B) To inform the International Accounting Standards Board of the views of organizations on major standard setting projects
C) To review new financial reporting issues not already covered by IFRS
D) To give advice to the International Accounting Standards Board on agenda decisions and priorities in its work
E) To appoint the members of the International Accounting Standards Board

Solutions: