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Free F2 Exam Braindumps
Advanced Financial Reporting Questions 131–135 (page: 28)

Updated On: 10-Feb-2026
Page 28 of 55
PDF with 268 Questions

CORRECT TEXT
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

  1. 4481, 4481000, 4481481

Answer(s): A



Which of the following statements is true in respect of ST's gross profit margin based on the information given?

  1. Gross profit margin has increased as a result of management negotiating a premium price for the contract with the new customer.
  2. Economies of scale have been achieved from increased revenues resulting in a reduction in the gross profit margin.
  3. The associate's gross profit margin is greater than ST's leading to an overall increase in ST's margin.
  4. Gross profit margin has reduced due to the increased cost of the new contract.

Answer(s): A



Which of the following statements about ST is true?

  1. The return on the investment in associate on an annual basis is 14%.
  2. The effective tax rate incurred by ST has remained largely the same.
  3. The increase in administrative expenses is in line with the increase in revenues.
  4. The ratio of distribution costs to revenue has increased significantly.

Answer(s): B



What is the total comprehensive income attributable to the shareholders of GHI that will be presented in GHI's consolidated statement of changes in equity for the year ended 31 December 20X4?

  1. $2,780,000
  2. $2,880,000
  3. $2,875,000
  4. $3,260,000

Answer(s): A



What is the total comprehensive income attributable to the non-controlling interest that will be presented in GHI's consolidated statement of changes in equity for the year ended 31 December 20X4?

  1. $95,000
  2. $595,000
  3. $575,000
  4. $190,000

Answer(s): A



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