최신 CIMA Management F2 무료샘플문제:
1. Which TWO of the following are true for an entity raising equity finance using a rights issue rather than a placing of equity shares to new investors?
A) The issue will widen the base of shareholders if all shareholders take up their rights.
B) The cost of underwriting will be lower because the risk of the issue is lower.
C) The voting rights of existing shareholders will be unaffected if the shareholders take up their rights.
D) The shares will sell at a higher price and therefore generate more funds.
E) The administration is more complex and therefore likely to be more costly.
2. What is the total comprehensive income attributable to the shareholders of GHI that will be presented in GHI's consolidated statement of changes in equity for the year ended 31 December 20X4?
A) $2,880,000
B) $2,780,000
C) $2,875,000
D) $3,260,000
3. LM acquired 15% of the equity share capital of ST on 1 January 20X6 for $18 million. LM acquired a further 50% of the equity share capital of ST for $50 million on 1 January 20X7 when the fair value of ST's net assets was $82 million. The original 15% investment in ST had a fair value of $20 million at 1 January 20X7. The non controlling interest in ST was measured at its fair value of $30 million at the date control in ST was acquired.
Calculate the goodwill arising on the acquisition of ST that LM included in its consolidated financial statements at 31 December 20X7.
Give your answer to the nearest $ million.
$ ? million
4. Which TWO of the following would be the primary disadvantages of producing the disclosures required in IFRS12 Disclosure of Interests in Other Entities?
A) The disclosures will highlight the risks associated with interests in other entities.
B) The disclosures take time and therefore incur costs which erodes shareholder value.
C) The users of the financial statements may feel overburdened with information.
D) The disclosures will give competitors commercially sensitive information.
E) The auditors will have to audit these disclosures.
5. XY owned 60% of the equity share capital of AB at 1 January 20X6. XY acquired a further 20% of AB's equity share capital on 31 December 20X6 for $500,000. The non controlling interest in AB was measured at $720,000 immediately prior to the 20% acquisition.
Calculate the amount that XY debited to non controlling interest when it accounted for the 20% acquisition in its consolidated financial statements at 31 December 20X6.
Give your answer to the nearest $000.
$ ? 000
질문과 대답:
| 질문 # 1 정답: C,E | 질문 # 2 정답: B | 질문 # 3 정답: 회원만 볼 수 있음 | 질문 # 4 정답: B,C | 질문 # 5 정답: 회원만 볼 수 있음 |
1088 개 고객 리뷰
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