Try CIMA : F2 valid & accurate questions and answers
Updated: Jul 29, 2026
No. of Questions: 212 Questions & Answers with Testing Engine
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CIMA F2 Exam Overview:
| Certification Vendor: | CIMA (Chartered Institute of Management Accountants) |
| Exam Name: | Advanced Financial Reporting |
| Exam Number: | CIMAPRA19-F02-1 |
| Real Exam Qty: | 60 |
| Exam Duration: | 90 minutes |
| Available Languages: | English |
| Related Certifications: | CIMA Operational Level CIMA Strategic Level CGMA Designation |
| Exam Price: | Approx. £195 / $250–$295 USD (varies by region) |
| Certificate Validity Period: | Valid while progressing through qualification; no fixed expiry |
| Exam Format: | Computer-based objective test, Multiple choice, Multiple response, Number entry, Drag and drop |
| Passing Score: | 100/150 scaled score (~67%) |
| Recommended Training: | CGMA Study Hub CIMA Official Study Texts |
| Exam Registration: | Pearson VUE Booking Official CIMA Registration |
| Sample Questions: | CIMA F2 Sample Questions |
| Exam Way: | On-demand computer-based test; available at Pearson VUE test centers worldwide or online proctored |
| Pre Condition: | Completion of CIMA Certificate in Business Accounting or equivalent; CIMA Operational Level (E1, P1, F1) required |
| Official Syllabus URL: | https://www.cimaglobal.com/study-exams/our-exams/management-level/f2/ |
CIMA F2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Integrated Reporting | 10% | - Integrated reporting framework - Sustainability and non-financial disclosures |
| Topic 2: Analysing Financial Statements | 15% | - Impact of accounting policies - Limitations of financial analysis - Ratio analysis and interpretation |
| Topic 3: Group Accounts | 35% | - Goodwill and non-controlling interest - Associates and joint ventures - Foreign currency consolidation - Consolidated financial statements |
| Topic 4: Financial Reporting Standards | 25% | - Revenue recognition (IFRS 15) - Financial instruments (IFRS 9) - IFRS framework and application - Leases (IFRS 16) |
| Topic 5: Financing Capital Projects | 15% | - Capital structure theories - Cost of capital calculations - Sources of long-term finance |
CIMA Advanced Financial Reporting Sample Questions:
1. GH is seeking to finance a substantial new project that is guaranteed to enhance the profitability of the entity. Its key determinants in deciding upon the best source of finance are to balance the following requirements:
1) to minimise the costs of issue of the finance;
2) to avoid the need to find cash to repay the source of finance; and
3) to ensure that the long-term gearing level does not increase.
Which of the following financing options best meets these requirements?
A) Convertible loan stocks
B) Initial public offering of ordinary shares
C) A term loan
D) Redeemable preference shares
2. Which of the following is NOT an example of an unconsolidated structured entity as defined in IFRS12 Disclosure of Interests in Other Entities?
A) An investment fund
B) A post-employment benefit plan
C) A securitisation vehicle
D) An asset-backed financing scheme
3. AB and CD are competitors supplying components to the car manufacturing industry. AB operates in Country X and CD operates in Country Y.
Both entities were incorporated on the same day, are the same size and prepare financial statements to 31 March each year using international accounting standards.
Which of the following statements taken individually would limit the usefulness of the comparison of the return on capital employed ratio between the two entities?
A) The average rate of inflation is 3% in Country X and 10% in Country Y.
B) The currency is Dollar in Country X and Krona in Country Y.
C) The average rate of borrowing is 2% in Country X and 7% in Country Y.
D) The corporate tax rate is 25% in Country X and 40% in Country Y.
4. ST acquired two financial investments in the year to 31 December 20X8. One of these investments was initially classified as held for trading, the other as available for sale. ST remeasured both investments at fair value at 31 December 20X8 in accordance with IAS 39 Financial Instruments: Recognition and Measurement. The resulting gains were calculated as follows:
* Gain on held for trading investment $50,000
* Gain on available for sale investment $40,000
What was the value of the gain that ST presented in its other comprehensive income when it prepared its financial statements for the year to 31 December 20X8?
Give your answer to the nearest $000.
$ ? 000
5. KL issued $100,000 of 6% convertible debentures at par on 1 January 20X7. These debentures are redeemable at par or can be converted into 5 shares for each $100 of nominal value of debentures on
31 December 20X9.
The share price on 1 January 20X7 is $18 a share. The share price is expected to grow at a rate of 7% a year.
The expected redemption value for each $100 nominal value of debentures on the date of conversion is:
A) $110.25
B) $90.00
C) $103.04
D) $100.00
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: B | Question # 3 Answer: A | Question # 4 Answer: Only visible for members | Question # 5 Answer: A |
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