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CIMA F1 Exam Syllabus Topics:

CIMA Financial Reporting Sample Questions:

Question 1

Which THREE of the following are included in the International Accounting Standards Board's "The Conceptual Framework for Financial Reporting"?

A. Definition of the headings to use in financial statements
B. The elements of financial statements
C. The objective of financial statements
D. Qualitative characteristics of financial statements
E. Specification of the financial statements that must be presented
F. The formats of financial statements

Question 2

LM is preparing its cash forecast for the next three months.
Which of the following items should be left out of its calculations?

A. Tax payment due, that relates to last year's profits.
B. Receipt of a new bank loan raised for the purpose of purchasing new machinery.
C. Rental payment on a leased vehicle.
D. Expected loss on the disposal of a piece of land.

Question 3

OP has five main geographic segments and reports segmental information in accordance with IFRS 8 Operating Segments.

Which THREE of the following would be regarded as operating segments of OP in accordance with IFRS 8?

A. Europe
B. Asia
C. Middle east
D. All other segments
E. North America
F. South America

Question 4

On 31 March 20X1 OP decided to sell a property. On that date this property was correctly classified as held for sale in accordance with IFRS 5 Non-Current Assets Held For Sale And Discontinued Operations.
In the draft financial statements of OP for the year ended 31 October 20X1 this property has been included at its fair value, which was $520,000 lower than its carrying value. This has resulted in a charge to profit or loss, the result of which is that the draft financial statements show a loss of $450,000 for the year to 31 October
20X1. When the management board of OP reviewed the draft financial statements it was unhappy about the loss and decided that the property should be reclassified as a non-current asset and reinstated to its original value, despite the fact that its plans for the property had not changed.
In accordance with the ethical principle of professional competence and due care, which THREE of the following statements explain how this property should be accounted for in the financial statements of OP for the year ended 31 October 20X1?

A. The property impairment should not be recorded until the sale has completed.
B. The property should be treated as a non-current asset held for sale from 31 March 20X1.
C. The property should be treated as a non-current asset held for sale from 1 November 20X1.
D. The impairment of $520,000 should be shown as an expense in the statement of profit or loss.
E. The property should not be depreciated after 31 March 20X1.
F. The property should be depreciated until 31 October 20X1.

Question 5

Which of the following is not a possible tax rate structure?

A. Progressive
B. Regressive
C. Proportional
D. Direct

Solutions: