CIMA 2019 Professional Examinations - Management Level - Subject F2 - Advanced Financial Reporting - Exam Practice Kit

Oct 22, 2026

Uploaded by Đào

CIMA 2019 Professional Examinations Management Level Subject F2 Advanced Financial Reporting provides an exam practice kit with objective test questions, answers, and supporting references. It includes an index mapping question ranges to topics such as long-term finance, cost of capital, earnings per share, leases, revenue recognition, provisions, and related IFRS/IAS standards. The kit also outlines exam techniques for computer-based assessment, including golden rules, revision approach, and guidance for answering a mix of question formats to support exam readiness.

LanguageEnglish

CategoryExam

FormatPDF

Pages17

Reading Time43 min

AccessFree to download

Contents

Index to questions and answers

Exam techniques

Syllabus guidance, learning objectives and verbs

Approach to revision

Syllabus grids

Section

1 Objective test questions

2 Answers to objective test questions

3 References

Index to questions and answers

Financing capital projects (Questions 1 to 30)

Financial reporting standards (Questions 31 to 94)

Group accounts (Questions 95 to 152)

Integrated reporting (Questions 153 to 157)

Analysing financial statements (Questions 158 to 205)

Random question tests

Exam techniques

Computer-based assessment

CIMA 2019 Professional Examinations Management Level Subject F2 Advanced Financial Reporting EXAM PRACTICE KIT British Library Cataloguing‐in‐Publication Data A catalogue record for this book is available from the British Library. Published by: Kaplan Publishing UK Unit 2 The Business Centre Molly Millar’s Lane Wokingham Berkshire RG41 2QZ ISBN: 978‐1‐78740‐356‐7 © Kaplan Financial Limited, 2019 The text in this material and any others made available by any Kaplan Group company does not amount to advice on a particular matter and should not be taken as such. No reliance should be placed on the content as the basis for any investment or other decision or in connection with any advice given to third parties. Please consult your appropriate professional adviser as necessary. Kaplan Publishing Limited, all other Kaplan group companies, the International Accounting Standards Board, and the IFRS Foundation expressly disclaim all liability to any person in respect of any losses or other claims, whether direct, indirect, incidental, consequential or otherwise arising in relation to the use of such materials. Printed and bound in Great Britain. Acknowledgements This Product includes propriety content of the International Accounting Standards Board which is overseen by the IFRS Foundation, and is used with the express permission of the IFRS Foundation under licence. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without prior written permission of Kaplan Publishing and the IFRS Foundation. The IFRS Foundation logo, the IASB logo, the IFRS for SMEs logo, the “Hexagon Device”, “IFRS Foundation”, “eIFRS”, “IAS”, “IASB”, “IFRS for SMEs”, “IFRS”, “IASs”, “IFRSs”, “International Accounting Standards” and “International Financial Reporting Standards”, “IFRIC” and “IFRS Taxonomy” are Trade Marks of the IFRS Foundation. Trade Marks The IFRS Foundation logo, the IASB logo, the IFRS for SMEs logo, the “Hexagon Device”, “IFRS Foundation”, “eIFRS”, “IAS”, “IASB”, “IFRS for SMEs”,“NIIF” IASs”“IFRS”, “IFRSs”,“International Accounting Standards”, “International Financial Reporting Standards”, “IFRIC”, “SIC” and “IFRS Taxonomy”. Further details of the Trade Marks including details of countries where the Trade Marks are registered or applied for are available from the Foundation on request. This product contains material that is © Financial Reporting Council Ltd (FRC) . Adapted and reproduced with the kind permission of the Financial Reporting Council. All rights reserved. For further information, [please visit www.frc.org.uk or](please visit www.frc.org.uk or) call +44 (0)20 7492 2300. CONTENTS | Page | | | --- | --- | | Index to questions and answers | P.5 | | Exam techniques | P.7 | | Syllabus guidance, learning objectives and verbs | P.9 | | Approach to revision | P.13 | | Syllabus grids | P.15 | Section | 1 | Objective test questions | 1 | | --- | --- | --- | | 2 | Answers to objective test questions | 93 | | 3 | References | 161 | This document references IFRS® Standards and IAS® Standards, which are authored by the International Accounting Standards Board (the Board), and published in the 2016 IFRS Standards Red Book. Quality and accuracy are of the utmost importance to us so if you spot an error in any of our products, please send an email to [mykaplanreporting@kaplan.com](mykaplanreporting@kaplan.com) with full details. Our Quality Co‐ordinator will work with our technical team to verify the error and take action to ensure it is corrected in future editions. INDEX TO QUESTIONS AND ANSWERS OBJECTIVE TEST QUESTIONS Page number Question Answer | Financing capital projects (Questions 1 to 30) | 1 | 93 | | --- | --- | --- | | Long term finance | 1 | 93 | | Cost of capital and yield to maturity | 3 | 94 | | Financial reporting standa

FAQs

What is covered in the CIMA Subject F2 exam practice kit?

It provides objective test questions, corresponding answers, and references, organized by topic areas aligned to relevant IFRS/IAS standards.

How should candidates use the exam techniques guidance in the kit?

It explains computer-based assessment golden rules, including completing the compulsory tutorial first, attempting all questions, and double-checking answers.

What types of questions can appear in the objective test section?

The kit indicates that not all questions are multiple choice; some may require filling in missing words or figures.

Oct 22, 2026

Uploaded by Đào