Pre-Winter Sale Limited Time 60% Discount Offer - Ends in 0d 00h 00m 00s - Coupon code: big60

CIMA Updated F2 Exam Questions and Answers by colin

Page: 8 / 9

CIMA F2 Exam Overview :

Exam Name: F2 Advanced Financial Reporting
Exam Code: F2 Dumps
Vendor: CIMA Certification: CIMA Management
Questions: 268 Q&A's Shared By: colin
Question 32

Which of the following should be eliminated when using the equity method to account for associates in a parent's financial statements?

Select ALL that apply.

Options:

A.

Unrealised profits

B.

Dividends from associates

C.

Intra-group balances and transactions

D.

Goodwill payments

Discussion
Question 33

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.

Discussion
Elise
I've heard that Cramkey is one of the best websites for exam dumps. They have a high passing rate and the questions are always up-to-date. Is it true?
Cian Oct 25, 2025
Definitely. The dumps are constantly updated to reflect the latest changes in the certification exams. And I also appreciate how they provide explanations for the answers, so I could understand the reasoning behind each question.
Joey
I highly recommend Cramkey Dumps to anyone preparing for the certification exam. They have all the key information you need and the questions are very similar to what you'll see on the actual exam.
Dexter Oct 6, 2025
Agreed. It's definitely worth checking out if you're looking for a comprehensive and reliable study resource.
Marley
Hey, I heard the good news. I passed the certification exam!
Jaxson Oct 5, 2025
Yes, I passed too! And I have to say, I couldn't have done it without Cramkey Dumps.
Amy
I passed my exam and found your dumps 100% relevant to the actual exam.
Lacey Oct 4, 2025
Yeah, definitely. I experienced the same.
Question 34

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

Options:

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

Discussion
Question 35

XY purchased $100,000 of quoted 8% bonds in the current year which it intends to hold until redemption.

Which of the following identifies the correct classification and subsequent measurement basis for this financial instrument?

Options:

A.

A loans and receivables financial asset subsequently measured at fair value with gains and losses in reserves.

B.

A held to maturity financial asset subsequently measured at amortised cost.

C.

A loans and receivables financial asset subsequently measured at amortised cost.

D.

A held to maturity financial asset subsequently measured at fair value with gains and losses in reserves.

Discussion
Page: 8 / 9

F2
PDF

$79.6  $199

F2 Testing Engine

$90  $225

F2 PDF + Testing Engine

$99.6  $249