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CIMA F1 Exam Syllabus Topics:

CIMA Financial Reporting Sample Questions:

1. What is the correct classification of a 90-day government bond?

2. Which TWO of the following statements about accounting for associates are true?

A) Intra associate transactions are not eliminated
B) Unrealised profits are not adjusted for
C) Intra associate transactions are eliminated
D) Unrealised profits are adjusted for

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

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

4. In 20X4, DEF closed its business having made a trading loss of $160,000. In DEF's country of residence, trading losses may be carried back three years on a LIFO basis.
The profits for the last four years of trading were:

What are the taxable profits or losses for years 20X1 and 20X2?

A) 20X1 $10,000, 20X2 $113,000
B) 20X1 $150,000, 20X2 $133,000
C) 20X1 $150,000, 20X2 $nil
D) 20X1 $143,000, 20X2 $ nil

5. DE purchased an asset on 1 January 20X1 for $60,000 with a useful economic life of six years and a residual value of $3,000.
DE uses straight line depreciation for this asset.
On 31 December 20X3 the asset has a value in use of $ $28,000 and a fair value of $26,000.
Which of the following values should be used for the asset in DE's statement of financial position as at 31 December 20X3?

A) $30,000
B) $28,000
C) $31,500
D) $26,000

Solutions: