1. F2 Advanced Financial Reporting F2 Exam https://f2-advanced-financial-reporting-exam.blogspot.com

2. Management level https://f2-advanced-financial-reporting-exam.blogspot.com F2 builds on the competencies gained from F1. It covers how to effectively so urce the long-term finance required to fund the operations of organisations, p articularly their capital investments. It also deepens the coverage of financial reporting to more complex aspects of group accounting and analyses the rule s governing the recognition and measurement of various elements of the fina ncial statements. Finally it shows how to analyse financial statements to prov ide insights about the financial performance and position of the organisation over time and in comparison with others

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6. Question No # 1 RS is a listed entity that has no subsidiaries although its Finance Director is also a director of TU, an uncon nected entity.It is preparing its financial statements to 30 September 20X6.Which of the following substanti al transactions must be disclosed in these financial statements in accordance with IAS 24 Related Party Dis closures? A. Pension payments made on behalf of the Managing Director of RS. B. Purchase of production materials from TU at a discounted price to the current market value. C. Sale of finished goods to TU at normal selling price. D. Performance related bonus payments made to the office staff for the year. Answer: A F2 Dumps, F2 Study material, CIMA F2 PDF, F2 Braindumps

7. Question No # 2 What is Ordinary shares? Answer: Ordinary shares pay dividends at the discretion of the entity's directors. The ordinary shareholders of a company are the owners of the compan y and they have the right to attend meetings and vote on any important matters.

8. Question No # 3 F2 Dumps, F2 Study material, CIMA F2 PDF, F2 Braindumps What is Share? Answer: A fixed identifiable unit of capital in an entity which normally has a fixed nominal value, which may be quite different from its market value. Share holders receive returns from their investment in shares in the form of divi dends, and also capital growth in the share price.

9. F2 Dumps, F2 Study material, CIMA F2 PDF, F2 Braindumps Question No # 4 AB acquired 90% of the equity of YZ on 31 December 20X2. On the same date YZ acquired 60% of the equity shares of VW for $750,000. AB has no other subsidiarie s The following information regarding YZ and VW was available: What amount will AB include in its consolidated statement of financial position in respect of no n-controlling interest at 31 May 20X6? A. $741,400 B. $816,400 C. $811,000 D. $840,600 Answer: A

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