Exam Name: Financial Reporting
Certification Provider: CIMA
Corresponding Certification: CIMA Certification
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CIMA F1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| The Regulatory Environment of Financial Reporting | 10% | - Ethics in financial reporting - Principles vs rules-based regulation - Conceptual framework and regulatory bodies - IFRS Foundation and IASB structure |
| Financial Statements | 45% | - Basic consolidated financial statements - Application of IFRS standards
|
| Principles of Taxation | 20% | - Current tax calculation - Deferred tax concepts - Indirect taxes overview - Tax system and types of taxes |
| Managing Cash and Working Capital | 25% | - Management of receivables, inventory and payables - Working capital cycle and objectives - Cash management and forecasting - Short-term financing options |
CIMA Financial Reporting Sample Questions:
Which THREE of the following are principles identified by the Code of Ethics?
- A. Confidentiality
- B. Professional competence and due care
- C. Professional competence and expertise
- D. Understandability
- E. Professional behavior
- F. Neutral
Which THREE of the following statements are true?
- A. Balancing charges increase the taxable profit.
- B. Tax depreciation increases the taxable profit.
- C. Tax depreciation replaces accounting depreciation when calculating the taxable profit.
- D. Balancing allowances reduce the taxable profit.
- E. Balancing allowances increase the taxable profit.
- F. Balancing charges reduce the taxable profit.
The following information is extracted from the statement of financial position for ZZ at 31 March 20X3:
Included within cost of sales in the statement of profit or loss for the year ended 31 March 20X3 is $20 million relating to the loss on the sale of plant and equipment which had cost $100 million in June 20X1.
Depreciation is charged on all plant and equipment at 25% on a straight line basis with a full year's depreciation charged in the year of acquisition and none in the year of sale.
The revaluation reserve relates to the revaluation of ZZ's property.
The total depreciation charge for property, plant and equipment in ZZ's statement of profit of loss for the year ended 31 March 20X3 is $80 million.
The corporate income tax expense in ZZ's statement of profit or loss for year ended 31 March 20X3 is $28 million.
ZZ is preparing its statement of cash flows for the year ended 31 March 20X3.
What cash outflow figure should be included within cash flows from investing activities for the purchase of property, plant and equipment?
- A. $185 million
- B. $85 million
- C. $210 million
- D. $110 million
Which THREE of the following are potential implications to a manufacturing business of holding insufficient inventory of raw materials?
- A. Purchasing inventory at a higher price
- B. Increased risk of obsolescence
- C. Additional storage costs
- D. Wasted production
- E. Lost sales
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. All other segments
- B. Asia
- C. South America
- D. Middle east
- E. Europe
- F. North America
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