Cima F3 Exam Dumps Questions | Dumps4download.com

Question No 14

A listed company is planning to raise $21.6 million to finance a new project with a positive net present value of $5 million. The finance is to be raised via a rights issue at a 10% discount to the current share price. There are currently 100 million shares in issue, trading at $2.00 each. Taking the new project into account, what would the theoretical ex-rights price be? Give your answer to two decimal places. $ ?

Answer: 2.02, 2.03

F3 Financial Strategy Exam Question And Answers - Dumps4Download

Question No 13:

When valuing an unlisted company, a P/E ratio for a similar listed company may be used but adjustments to the P/E ratio may be necessary.
Which THREE of the following factors would justify a reduction in the proxy p/e ratio before use?

A. The relative lack of marketability of unlisted company shares.
B. A lower level of scrutiny and regulation for unlisted companies.
C. Unlisted companies being generally smaller and less established.
D. Control premium not being included within the proxy p/e ratio used.
E. The forecast earnings growth being relatively higher in the unlisted company.

 
Answer: A, B, C

Voices Blockchain, accounting and audit: What accountants need to know

Voices Blockchain, accounting and audit: What accountants need to know

Among the many disruptive technological trends that affect the way we do business, blockchain is one that is less well known within the accounting community. However, given its potential impact, blockchain is definitely a trend that accountants can afford to ignore more.

Defined as a large open book, distributed, blockchain technology files and checks transactions without central trust authority. The technology itself exists as a file that keeps a growing list of sorted records called blocks. Each block contains a timestamp and a link to a previous block using a "fingerprint". Blockchains are resistant to data modification and can not be modified retroactively.

Here are some possible uses for blockchain in accounting and auditing:

•         Rastos audit traceability;
•         Automated auditing processes;
•         Transaction authentication;
•         Asset tracking;
•         Development of "intelligent contracts" and,
•         System of registration and inventory of any asset, ranging from raw materials to intellectual property

While many of us are associated with digital money block like Bitcoin, its potential impact is much broader. Doctors for identity management to land rights and world trade records, blockchain acts as the essential accounting - a central point of truth. Instead of maintaining and reconciling records of the same transaction in their separate databases or private administration, both parts of the transaction are stored simultaneously in a shared workbook. Due to this capability, and its ability to record transactions in real time, blockchain is in the process of updating traditional methods of billing, documentation, contracts and payment processing for companies and large and small industries.

"In the future, virtually all functions of the world of financial services will be displaced, disintermediadas and decentralized," said Ron Quaranta, chairman of the Blockchain Wall Street Alliance at an executive roundtable of the American Institute of Experts -comptables / CPA.com in February. "The Internet has given us a powerful way to share and access information. Blockchain now gives us a powerful way to share and access value. "

Impact on Audit Practices
Like most forms of technology, accounting and auditing blockchain greatly reduces the risk of errors by reconciling complex and disparate information from multiple sources. Moreover, accounting documents are not alterable once committed under the block, even by the owners of the accounting system. Since each transaction is recorded and verified, the integrity of the financial records is ensured. Though impressive, this technology has the potential to dramatically reduce or even eliminate the need for audit resources - potentially disrupting the accounting profession as a whole.

"Our technology has finally reached our desire to conduct transactions without the need to resort to the other party without the need for an intermediary," Quaranta said.

With such an upheaval on the horizon, one would think that the accounting would take note. However, in a recent study conducted jointly by Thomson Reuters and the Chartered Institute of Management Accountants, only 4 percent of respondents chose blockchain as a disruptor that will have a big impact on your business in 25 years. We believe that it can be even more damaging to the profession than machine learning, which will have a significant impact on the profession, and we believe that the impact will begin to be felt in the years to come.

Given the consequences, accounting firms rely heavily on their audit practices can think of growing diversification and services and customer. With Blockchain, it is even necessary to audits in the future? As with all new and potentially disruptive technologies, it is important to understand the opportunities and consequences and how your business will advance while adopting advanced technologies such as the block chain, continues to accelerate.
Interrupt kiss
Although we can not change the fact that technology alters our business, we can choose to adopt and develop new forms of added value to serve our customers. The most successful companies move away from traditional adherence activities and strategic consulting roles focused on helping clients better manage their business, improve their personal financial situation or evaluate change risks.

Therefore, although the accounting and audit control chain still do not feel, it is never too early to look at the technology landscape and adjust your business strategy accordingly. In a really the only technological way, informed and open to change is so quick to succeed.

Working Capital Management - Dumps4download.com

What is working capital management?

Working capital is the difference between current assets and current liabilities. The higher the level of working capital then the greater the funds which are readily available in the short term (current assets) to cover the
short term liabilities ( Current liabilities) and the lower the risk that creditors will not be able to be paid.

Decisions relating to working capital and short term financing are referred to as working capital management. These involve managing the relationship between a firm's short-term assets and its short-term liabilities.

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Dumps4download Cima F3 Financial Strategy Exam Question

Question No 6:

A company currently has a 6.25% fixed rate loan but it wishes to change the interest style of the loan to variable by using an interest rate swap directly with the bank. The bank has quoted the following swap rate:
• 5.50
% - 5.55% in exchange for LIBOR LIBOR is currently 5%. If the company enters into the swap and LIBOR remains at 5%, what will the company's interest cost be? •


A. 5.00% •
B. 5.75% •
C.5.70% •
D. 6.25% •

Answer: B

Financial Strategy Exam Prepartion Dumps

Question No 5:

Which three of the following remain unchanged over the life of a 10 year fixed rate bond?

A.  The amount payable on maturity
B.  The yield
C.  The nominal value
D.  The coupon rate
E.  The market value

Answer : A, C, D