CIMA Advanced Financial Reporting : F2

  • Exam Code: F2
  • Exam Name: Advanced Financial Reporting
  • Updated: Sep 14, 2026
  • Q&As: 212 Questions and Answers

Buy Now

Total Price: $59.99

CIMA F2 Value Pack (Frequently Bought Together)

   +      +   

PDF Version: Convenient, easy to study. Printable CIMA F2 PDF Format. It is an electronic file format regardless of the operating system platform.

PC Test Engine: Install on multiple computers for self-paced, at-your-convenience training.

Online Test Engine: Supports Windows / Mac / Android / iOS, etc., because it is the software based on WEB browser.

Value Pack Total: $179.97  $79.99

About CIMA F2 Real Exam

All-weather service

Our staff will provide you with services 24 hours a day. Starting from your first contact with F2 practice engine, no matter what difficulties you encounter, you can immediately get help. You can contact us by email or find our online customer service. We will solve your problem as soon as possible. Of course, you know, there are so many users of F2 guide questions. If we accidentally miss your question, please contact us again and we will keep in touch with you. Although our staff has to deal with many things every day, it will never neglect any user. With the development of CIMA F2 exam materials: Advanced Financial Reporting, the market has become bigger and bigger. Paying attention to customers is a big reason.

Choose from multiple versions

In order to meet the different needs of customers, we have created three versions of F2 guide questions. Of course, the content of the three versions is exactly the same, so you only need to consider which version you prefer. Perhaps you can also consult our opinions. If you have more time at home, you can use the PC version of F2 exam materials: Advanced Financial Reporting. If you are a person who likes to take notes, you can choose the PDF version. You can print out the PDF version of F2 practice engine, carry it with you and read it at any time. If you are used to reading on a mobile phone, you can use our APP version. When using the APP version for the first time, you need to ensure that the network is unblocked, and then F2 guide questions will be automatically cached. The network is no longer needed the next time you use it. You can choose any version of F2 practice engine that best suits your situation. It's all for you to learn better.

I know that you are already determined to make a change, and F2 exam materials: Advanced Financial Reporting will spare no effort to help you. After you purchase F2 practice engine, I hope you can stick with it. We can promise that you really don't need to spend a long time and you can definitely pass the exam. At the same time, you can also get some more practical skills. Your work efficiency will increase and your life will be more capable. F2 guide questions are such a very versatile product. We hope to meet the needs of customers as much as possible. If you understand some of the features of F2 practice engine, you will agree that this is really a very cost-effective product.

F2 exam dumps

Download immediately after payment

Are you very eager to pass the exam? Then you must want to see this amazing learning product right away! After you decide to purchase F2 guide questions, please pay immediately. If your page shows that the payment was successful, you will receive a link of F2 exam materials: Advanced Financial Reporting we sent to you within five to ten minutes. If you do not receive it, please contact our staff and we will deal with your problem immediately. The download process of F2 practice engine does not take you a long time. We have some of the best IT engineers in the industry, and the system they build will guarantee you a smooth download of F2 guide questions. After that, please arrange your own study time. Together with F2 practice engine, start your own learning journey.

CIMA F2 Exam Syllabus Topics:

SectionObjectives
Topic 1: Financial Reporting Framework- Conceptual framework of financial reporting
- Regulatory environment and standards (IFRS overview)
Topic 2: Group Financial Statements- Business combinations
- Consolidated financial statements
- Associates and joint arrangements
Topic 3: Interpretation of Financial Statements- Performance evaluation
- Financial ratio analysis
Topic 4: Specialised Financial Reporting Topics- Events after reporting period
- Financial instruments
- Changes in accounting policies and estimates
Topic 5: Financial Statements- Statement of cash flows
- Preparation and presentation of financial statements

CIMA Advanced Financial Reporting Sample Questions:

Question #1

CD reported a balance of $3,000,000 for property, plant and equipment in its individual financial statements at 31 December 20X8.
Calculate the value of the property, plant and equipment that will be included in CD's consolidated statement of financial position.
Give your answer to the nearest $000.
$? 000

Reveal Solution  Discussion  0

Correct Answer:

4481, 4481000,
4481481

Question #2

ST acquired 70% of the equity shares of DE for $87,500 on 30 September 20X5. At the date of acquisition the net assets of DE were $54,700 and the fair value of the non controlling interest was measured at
$19,700. There has been no impairment of goodwill.
On 30 September 20X9 ST disposed of its entire investment in DE for $262,500 when the net assets of DE were $96,250.
What is the gain or loss on disposal of DE that will be included in ST's consolidated profit or loss for the year ended 30 September 20X9?

  • A. $113,750 loss
  • B. $166,250 gain
  • C. $166,250 loss
  • D. $113,750 gain
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

Question #3

AAA is the only director of entity CD. AAA is also a director of entity GH. CD owns 30% of the equity of MN and 60% of the equity of OP.
Identify which of the following are related parties of CD by placing the appropriate response against one.

Reveal Solution  Discussion  0

Correct Answer:

Question #4

Which of the following statements are incorrect regarding identifiable assets? Select ALL that apply.

  • A. Deferred tax assets and liabilities are not classed as identifiable assets
  • B. Contingent assets and liabilities are examples of exceptions to the rules governing identifiable assets
  • C. To be identifiable assets must be separable from the subsidiary
  • D. Assets can also be identifiable if they arise from contractual or legal rights
  • E. Net assets must be identifiable at acquisition
Reveal Solution  Discussion  0

Correct Answer: A,B  🗳️

Question #5

GH's financial statements show the following:
What is the value of the dividend received from the associate to be included in GH's consolidated statement of cash flows for the year?
Give your answer to the nearest $000.
$ ? 000

Reveal Solution  Discussion  0

Correct Answer:

300, 300000

What Clients Say About Us

This F2 gives to the students confidence for taking F2 exam.

Roxanne Roxanne       4 star  

I will try other CIMA exams next month.

Booth Booth       5 star  

I was satisfied with the service of Prep4away, they gave me many instructions while buying the F2 exam cram.

Zoe Zoe       4 star  

Thanks for your great CIMA service and high quality products.

Dunn Dunn       4.5 star  

I can’t thank for F2 exam dumps for helping me pass the exam, and I have recommend the Prep4away to my friends.

Clara Clara       4 star  

Recommended to all my friends and co-workers, struggling to pass F2 exam, should try Prep4away especially for F2 exam.

Sam Sam       4.5 star  

I can say that Prep4away is well-reputed brand among the candidates. I used it only and get a good score. The high-effective of this F2 exam dump is really out of my expection!

Herman Herman       4.5 star  

After practicing F2 exam dumps for several days, i attended my F2 exam and found quite easy to write it. And i got a high score. No wander so many people use exam questions from Prep4away, it is worthy to trust!

Nora Nora       5 star  

The kind feedbacks are true, i also passed the F2 exam today. The F2 exam dumps are valid.

Eden Eden       5 star  

Prep4away dumps are really effective. I studied from various sites but couldn't pass the CIMA F2 exam. Now I got an 97% score with the help of Prep4away. Thank you so much Prep4away.

Joshua Joshua       5 star  

It was an incredible experience to learn the syllabus contents of my F2 certification exam with the help of Prep4away study guide. It was NOT tough to pass F2!

Berg Berg       4.5 star  

It is a valid F2 exam dump can help you passing exam. I have passed today. Glad to find you!

Cliff Cliff       5 star  

Prep4away is the best website for learning and studying F2 exam. I just passed the F2 exam in one go and found the majority of the Q&A are valid. Many thanks!

Sarah Sarah       5 star  

I can't believe this F2 exam questions are so much valid, i passed my F2 exam easily today.

Ira Ira       5 star  

Passed F2 exams with good scores in Italy. Thanks so much!

Silvester Silvester       4 star  

Thanks a lot for CIMA Management brain dump all what you have done.

Malcolm Malcolm       5 star  

Thank you Prep4away for the testing engine software. Great value for money. I got 93% marks in the F2 certification exam. Suggested to all.

Nelson Nelson       4 star  

It started with giving me basic knowledge of F2 exam and proceeded with lab scenarios and practice tests.

Steven Steven       5 star  

LEAVE A REPLY

Your email address will not be published. Required fields are marked *

Quality and Value

Prep4away Practice Exams are written to the highest standards of technical accuracy, using only certified subject matter experts and published authors for development - no all study materials.

Tested and Approved

We are committed to the process of vendor and third party approvals. We believe professionals and executives alike deserve the confidence of quality coverage these authorizations provide.

Easy to Pass

If you prepare for the exams using our Prep4away testing engine, It is easy to succeed for all certifications in the first attempt. You don't have to deal with all dumps or any free torrent / rapidshare all stuff.

Try Before Buy

Prep4away offers free demo of each product. You can check out the interface, question quality and usability of our practice exams before you decide to buy.

Our Clients

amazon
centurylink
charter
comcast
bofa
timewarner
verizon
vodafone
xfinity
earthlink
marriot