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  • Exam Name: Advanced Financial Reporting
  • Last Update: 03-Oct-2023
  • Questions and Answers: 248
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F2 Questions and Answers

Question # 1

PQ entered into a $300,000 contract on 1 January 20X9 to provide computer hardware to WX with support services for the 3 years from the date of installation.

The contract is made up as follows: 

F2 question answer

The hardware was delivered to WX on 1 January 20X9 and installed immediately. WX paid the full value of the contract on 30 June 20X9.

What journal entry records PQ's revenue from this contract for the year ended 31 December 20X9?

F2 question answer


Option A


Option B


Option C


Option D

Question # 2

Mr. Rodgers is an accountant for JK Pic. He is asked to record a particular share-based payment in the company's accounts and obliges by debiting as an expense the first relevant account and crediting the

corresponding double-entry as a liability.

Which type of share-based payment has Mr. Rodgers recorded?


Cash-settled in the future


Cash-settled immediately


Equity-settled immediately


Equity-settled in the future


Neither cash nor equity-settled

Question # 3

Which of the following is a related party according to the definition of a related party in IAS24 Related Party Disclosures?


Major customer


Provider of finance


Managing Director


Major supplier

Question # 4

FG and RS operate in the same retail sector within the same country and are of a similar size. The following ratios have been calculated based on the financial statements for the year ended 30 September 20X4:

  F2 question answer

Which of the following factors would limit the usefulness of these ratios as a basis for assessing the comparative performances of FG and RS?


RS has a higher level of borrowings and associated finance costs.


RS sold a piece of land for a sum much greater than its carrying value.


RS operates at the low margin end of the market whilst FG operates at the high margin end.


FG has a higher level of deferred tax liabilities than RS.

Question # 5

HJ is currently in dispute with an employee, who is claiming $400,000 in a legal case against them.

HJ's legal advisors have stated that it is probable that they will lose the case and will have to pay the amount claimed.

Also, HJ are claiming $250,000 from a supplier of defective goods and the legal advisors have stated that it is probable that HJ will be successful in this claim.

What is the correct accounting treatment for these two items in HJ's financial statements?


Provide for the $400,000 potential outflow and disclose the $250,000 potential inflow.


Provide for the $400,000 potential outflow and recognise the $250,000 potential inflow.


Disclose the $400,000 potential outflow and disclose the $250,000 potential inflow.


Disclose the $400,000 potential outflow and recognise the $250,000 potential inflow.

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