Cima F2 Exam Advanced Financial Reporting https://www.realexamdumps.us/cima/f2-braindumps.html
Management level F2 builds on the competencies gained from F1. It covers how to effectively source the long-term finance required to fund the operations of organisations, particularly their capital investments. It also deepens the coverage of financial reporting to more complex aspects of group accounting and analyses the rules governing the recognition and measurement of various elements of the financial statements. Finally it shows how to analyse financial statements to provide insights about the financial performance and position of the organisation over time and in comparison with others
Summary of syllabus Each subject is divided into a number of broad syllabus topics. A percentage weighting is shown against each syllabus topic and is intended as a guide to the proportion of study time each topic requires. It is essential that all topics in the syllabus are studied, as all topics will be examined. The weightings do not specify the number of marks that will be allocated to topics in the examination.
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Assessment Format: Availability: Length: Marking: Results:
computer based Objective Test on demand at any of the 5000 Pearson VUE centers around the world 90 minutes computer marked 48 hours later
Weight Syllabus topic 15% A. Sources of long-term finance 60% B. Financial reporting 25% C. Analysis of financial performance and position Further information Objective Tests are comprised of a range of items including short multiple choice questions, number entry questions, drag and drop questions and other formats. They test all component learning outcomes across the whole subject.
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Sample Questions Question No 1 Which THREE of the following would typically indicate a finance lease? Options A.An asset with a useful life of ten years is being leased for ten years. B.The lessor is responsible for the annual maintenance of the asset. C.The lessee has the option to buy the asset at the end of the lease for $1. D.The lease contract for an asset includes an upgrade to the asset every two years. E.A leased asset has been specifically modified for the lessee's use. Answer: A, C, E
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Question No 2 Which of the following defines the calculation of interest cover? Options A.Profit before interest and tax divided by finance costs B.Finance costs divided by profit before interest and tax C.Profit after tax divided by finance costs D.Finance costs divided by profit after tax Answer: A
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Question No 3 Which of the following is NOT an example of an unconsolidated structured entity as defined in IFRS12 Disclosure of Interests in Other Entities? Options A.A post-employment benefit plan B.A secularization vehicle C.An asset-backed financing scheme D.An investment fund Answer: A
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Question No 4 Which THREE of the following statements about preference shares are true? Options A.For an investor, preference shares carry more risk than ordinary shares. B.Unlike ordinary shares, preference shares may be cumulative. C.The characteristics of preference shares are closer to debt than equity. D.Preference shares cannot be issued as redeemable shares. E.Preference shareholders receive their dividend entitlement before the equity shareholders. F.Preference shareholders rank below the equity shareholders in a winding up. Answer: B, C, E
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Question No 5 Which TWO of the following statements about bonds and their issue are true? Options A.Credit rating agencies assign risk categories to bond issues. B.Bonds are a form of loan capital, traded on stock exchanges. C.Bonds are a risk-free form of investing because they will always be repaid. D.All bonds have the same terms and conditions when issued. E.A bond issue is never underwritten because the return is fixed and guaranteed. Answer: A, B
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Cima F2 Exam Advanced Financial Reporting Complete PDF Download From Realexamdumps.us https://www.realexamdumps.us/cima/f2-braindumps.html