Prepare with CIMA : F2 exam braindumps as your best preparation materials
Updated: Sep 01, 2025
No. of Questions: 212 Questions & Answers with Testing Engine
Download Limit: Unlimited
Professional & latest exam products for F2 Exam Passing
Our professional & latest exam products of BraindumpQuiz F2 exam quiz braindumps can simulate the real exam scene so that you know the exam type deeper. Then repeated practices make you skilled and well-prepare when you take part in the real exam of BraindumpQuiz F2. Our three versions of F2 quiz torrent materials make everyone choose what studying ways they like.
100% Money Back Guarantee
BraindumpQuiz has an unprecedented 99.6% first time pass rate among our customers. 
We're so confident of our products that we provide no hassle product exchange.
- Best exam practice material
- Three formats are optional
- 10 years of excellence
- 365 Days Free Updates
- Learn anywhere, anytime
- 100% Safe shopping experience
- Instant Download: Our system will send you the products you purchase in mailbox in a minute after payment. (If not received within 12 hours, please contact us. Note: don't forget to check your spam.)
F2 Online Engine
- Online Tool, Convenient, easy to study.
- Instant Online Access
- Supports All Web Browsers
- Practice Online Anytime
- Test History and Performance Review
- Supports Windows / Mac / Android / iOS, etc.
- Try Online Engine Demo
F2 Self Test Engine
- Installable Software Application
- Simulates Real Exam Environment
- Builds F2 Exam Confidence
- Supports MS Operating System
- Two Modes For Practice
- Practice Offline Anytime
- Software Screenshots
F2 Practice Q&A's
- Printable F2 PDF Format
- Prepared by F2 Experts
- Instant Access to Download
- Study Anywhere, Anytime
- 365 Days Free Updates
- Free F2 PDF Demo Available
- Download Q&A's Demo
CIMA Advanced Financial Reporting Sample Questions:
1. When preparing a consolidated statement of cash flows, which of the following describes the correct presentation of an associate's dividends?
A) Dividends paid by the associate in cash flows from financing activities
B) Dividends received from the associate in cash flows from operating activities
C) Dividends received from the associate in cash flows from investing activities
D) Dividends paid by the associate in cash flows from investing activities
2. ST acquired 80% of the equity shares of AB on 1 January 20X7. AB acquired 60% of the equity shares of UV on 1 January 20X8. Profit for the year ended 31 December 20X9 for AB is $160,000 and for UV is
$100,000.
Calculate the non-controlling interest figure to be included within ST's consolidated statement of profit or loss for the year ended 31 December 20X9.
Give your answer to the nearest whole number in $000s.
$ ?
3. Which THREE of the following would determine the functional currency of an overseas subsidiary in accordance with IAS 21 The Effects of Changes in Foreign Exchange Rates?
A) The currency which the parent company uses to present its financial statements.
B) The currency which principally influences selling prices for goods and services.
C) The currency that mainly influences labour, material and other costs.
D) The currency in which all non-current assets are purchased and recognised.
E) The currency in which operating receipts are retained.
F) The currency which principally influences the choice of functional currency of the parent.
4. If you were asked to express the overall performance of an entity as a percentage of its total investment in net assets which of the following ratios would you calculate?
A) Dividend yield
B) Return on capital employed
C) Non-current asset turnover
D) Asset utilisation
5. DE acquired 10% of the equity shares of KL on 31 December 20X2.
A further 50% of the equity shares of KL were acquired by DE on 1 January 20X4.
Which THREE of the following would be part of the process for recording the second purchase of shares?
A) The 10% investment being revalued to fair value at 1 January 20X4.
B) Goodwill being calculated at 1 January 20X4 for the first time.
C) The goodwill calculated at 31 December 20X2 being revalued at 1 January 20X4.
D) A 50% non controlling interest will be shown in the consolidated financial statements.
E) Assets, liabilities, income and expenses being fully consolidated from 1 January 20X4.
F) Net assets at 1 January 20X4 being compared to the purchase consideration and a transfer to equity made.
Solutions:
| Question # 1 Answer: C | Question # 2 Answer: Only visible for members | Question # 3 Answer: B,C,E | Question # 4 Answer: B | Question # 5 Answer: A,B,E |
All are covered in the actual F2 test.
By Curitis
Glad to get BraindumpQuiz on the internet Everything is perfect.
By Fabian
BraindumpQuiz is my big helper.
By Horace
I have reviewed and found that your F2 questions are the new CIMA Management questions.
By Kyle
I don't want to waste my time and money, so I used BraindumpQuiz F2 dumps to prepare for the exam.
By Montague
Thank you!
Thank you so much for the great CIMA service.
By Ingemar
Disclaimer Policy: The site does not guarantee the content of the comments. Because of the different time and the changes in the scope of the exam, it can produce different effect. Before you purchase the dump, please carefully read the product introduction from the page. In addition, please be advised the site will not be responsible for the content of the comments and contradictions between users.
BraindumpQuiz F2 exam quiz brainudmps offer candidates the most reliable study materials so that examinees can know deeper about exam. Most examinees select our F2 exam quiz braindumps as their only preparation materials and clear exam easily. Our professional F2 exam quiz braindumps should be useful for every candidates if you pay attention on our quiz torrent materials. Every penny will be worth.
Or if you are afraid, we have money back guarantee policy that if you fail exam after purchasing our F2 exam quiz braindumps, we will full refund to you soon if you send us your failure score scanned and apply for refund. No Pass, Full Refund!
Frequently Asked Questions
Are your materials surely helpful and latest?
Yes, our F2 exam questions are certainly helpful practice materials. Our pass rate is 99%. Our F2 exam questions are compiled strictly. Our education experts are experienced in this line many years. We guarantee that our materials are helpful and latest surely. If you want to know more about our products, you can download our PDF free demo for reference. Also we have pictures and illustration for Self Test Software & Online Engine version.
When do your products update? How often do our F2 exam products change?
All our products are the latest version. If you want to know details about each exam materials, our service will be waiting for you 7*24*365 online. Our exam products will updates with the change of the real F2 test. It is different for each exam code.
How long will my F2 exam materials be valid after purchase?
All our products can share 365 days free download for updating version from the date of purchase. So don't worry. The exam materials will be valid for 365 days on our site.
How can I know if you release new version? How can I download the updating version?
We have professional system designed by our strict IT staff. Once the F2 exam materials you purchased have new updates, our system will send you a mail to notify you including the downloading link automatically, or you can log in our site via account and password, and then download any time. As we all know, procedure may be more accurate than manpower.
Should I need to register an account on your site?
No. After purchase, our system will set up an account and password by your purchasing information. You can use it directly or you can change your password as you like. No need to register an account yourself.
Do you have money back policy? How can I get refund if fail?
Yes, we have money back guarantee if you fail exam with our products. Applying for refund is simple that you send email to us for applying refund attached your failure score scanned. Money will be back to what you pay. Normally we support Credit Card for most countries. Our refund validity is 60 days from the date of your purchase. Our customer service is 365 days warranty. Users can receive our latest materials within one year.
What is the Self Test Software? How to use it? How about Online Test Engine?
Self Test Software should be downloaded and installed in Window system with Java script. After purchase, we will send you email including download link, you click the link and download directly. If your computer is not the Window system and Java script, you can choose to purchase Online Test Engine. It is available for all device such Mac.
Can I purchase PDF files? Can I print out?
Yes, you can choose PDF version and print out. PDF version, Self Test Software and Online Test Engine cover same questions and answers. PDF version is printable.
How many computers can Self Test Software be downloaded? How about Online Test Engine?
Self Test Software can be downloaded in more than two hundreds computers. It is no limitation for the quantity of computers. So does Online Test Engine. You can use Online Test Engine in any device.
Over 56295+ Satisfied Customers
