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CIMAPRA19-F02-1 Exam Dumps

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Description

Exam Name: F2 Advanced Financial Reporting
Exam Code: CIMAPRA19-F02-1
Related Certification(s): CIMA Professional Qualification Certification
Certification Provider: CIMA
Number of CIMAPRA19-F02-1 practice questions in our database: 268
Expected CIMAPRA19-F02-1 Exam Topics, as suggested by CIMA :

  • Module 1: Financing Capital Projects: Understanding long-term finance and the cost of capital is essential for evaluating and managing capital projects effectively. For the CIMAPRA19-F02-1 exam you will need to grasp how to secure and allocate financial resources over extended periods while minimizing costs.
  • Module 2: Financial Reporting Standards: The CIMAPRA19-F02-1 exam will assess your understanding of various financial reporting standards, including the treatment of financial instruments, leases, revenue recognition, provisions, intangible assets, income taxes, and foreign currency transactions. Mastery of these topics ensures accurate and compliant financial reporting.
  • Module 3: Group Accounts: Group accounts are a critical component of the CIMAPRA19-F02-1 exam. You will need to understand the intricacies of consolidating financial statements, managing subsidiaries, associates, joint arrangements, and foreign subsidiaries, and making related party disclosures. These skills are crucial for preparing accurate group financial statements.
  • Module 4: Integrated Reporting: Integrated Reporting is a key topic in the CIMAPRA19-F02-1 exam, focusing on how organizations present a holistic view of their strategy, governance, performance, and prospects.
  • Module 5: Analysing Financial Statements: For the CIMAPRA19-F02-1 exam, proficiency in analyzing financial statements is essential. This involves interpreting data to assess the financial health and performance of an organization, which is crucial for making informed business decisions and strategic planning in the accounting and finance sectors.

Description

Exam Name: F2 Advanced Financial Reporting
Exam Code: CIMAPRA19-F02-1
Related Certification(s): CIMA Professional Qualification Certification
Certification Provider: CIMA
Number of CIMAPRA19-F02-1 practice questions in our database: 268
Expected CIMAPRA19-F02-1 Exam Topics, as suggested by CIMA :

  • Module 1: Financing Capital Projects: Understanding long-term finance and the cost of capital is essential for evaluating and managing capital projects effectively. For the CIMAPRA19-F02-1 exam you will need to grasp how to secure and allocate financial resources over extended periods while minimizing costs.
  • Module 2: Financial Reporting Standards: The CIMAPRA19-F02-1 exam will assess your understanding of various financial reporting standards, including the treatment of financial instruments, leases, revenue recognition, provisions, intangible assets, income taxes, and foreign currency transactions. Mastery of these topics ensures accurate and compliant financial reporting.
  • Module 3: Group Accounts: Group accounts are a critical component of the CIMAPRA19-F02-1 exam. You will need to understand the intricacies of consolidating financial statements, managing subsidiaries, associates, joint arrangements, and foreign subsidiaries, and making related party disclosures. These skills are crucial for preparing accurate group financial statements.
  • Module 4: Integrated Reporting: Integrated Reporting is a key topic in the CIMAPRA19-F02-1 exam, focusing on how organizations present a holistic view of their strategy, governance, performance, and prospects.
  • Module 5: Analysing Financial Statements: For the CIMAPRA19-F02-1 exam, proficiency in analyzing financial statements is essential. This involves interpreting data to assess the financial health and performance of an organization, which is crucial for making informed business decisions and strategic planning in the accounting and finance sectors.

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Q1. Which of the following statements are INCORRECT with regards to impairment of financial instruments; Select ALL that apply.

A.Held to maturity instruments and available for sale assets are both measured at amortised cost and are therefore impacted by impairment.

B. If a loss is suspected following an impairment review, a financial asset is written down to its fair value.

C. If a contract relating to a financial instrument is breached then this might be an indication of impairment.

D. In the result of an impairment loss, the carrying amount of the asset is directly reduced, or reduced through an allowance account.

E. The impairment loss on held to maturity instruments is the difference between the assets carrying amount and the present value of its future cashflows.

Correct Answer: A, B

Q2. Which of the following are limitations of financial statement figures for ratio analysis? Select the ALL that apply.

A.Only provides historic data

B. Only provides financial information

C. Limited information to identify trends over time

D. Provide only summarised information

E. Contains complicated information that needs to be summarised

F. Only provides forecast data

Correct Answer: A, B, C, D

Q3. The basic earning per share computed by a company for year ended 31st March 20X7 is 2 per share. The company had certain convertible debentures outstanding as on 31st March 20X7. The conversion of debentures to equity shares would result in the earnings per share to be 2.2. Which of the following should the company disclose?

A.Basic earnings per share only

B. Diluted earnings per share only

C. Both basic and diluted earnings per share

D. Neither basic nor diluted earnings per share

Correct Answer: A

Q4. Which of the following are limitations of financial statement figures for ratio analysis? Select the ALL that apply.

A.Only provides historic data

B. Only provides financial information

C. Limited information to identify trends over time

D. Provide only summarised information

E. Contains complicated information that needs to be summarised

F. Only provides forecast data

Correct Answer: A, B, C, D

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