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Financial Reporting

Last Update Sep 29, 2023
Total Questions : 195

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Financial Reporting Questions and Answers

Questions 1

UV has recently been having cash flow issues due to its credit customers paying after the credit period they have been granted.

UV is looking into factoring the receivables to a factoring company on a recourse basis to improve its cash flow.

Which TWO of the following will UV encounter as a result of employing the factoring company?



No irrecoverable debts


Reduction in payables days


Reduction in the need for management control


Reduction in bank overdraft charges


Increase in cash sales

Questions 2

Which of the following would NOT be classified as part of non-current assets in a statement of financial position?



The interest paid on a loan raised to fund the construction of a factory, where that factory is still not ready for its intended use.


A property held as an investment which is let to tenants.


The goodwill arising on the acquisition of a subsidiary.


Assets held for sale, classified in accordance with IFRS 5 Non-current Assets Held for Sales and Discontinued Operations.

Questions 3

The accounting profit before tax of an entity was $243,200 for the year ended 31 July 20X4.

The accounting profit included disallowable income from government grants of $48,000 and disallowable expenditure of $25,600 on entertaining expenses.

The entity also paid a $40,000 dividend to shareholders. The tax rates for the country were as follows:

Calculate the tax the entity is due to pay for the year ending 31 July 20X4.