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CIMA F1 Exam Syllabus Topics:

CIMA Financial Reporting Sample Questions:

1. The development of an international financial reporting standard generally goes through a number of stages.
Which of the following is NOT a stage of development?

A) Establishing an interpretations committee
B) Producing an exposure draft for public comment
C) Establishing an advisory committee
D) Developing and publishing a discussion paper

2. GH's tax liability at 30 June 20X3 in respect of the tax charge on the profits for the year ended 30 June 20X3 is $876,000.
There was an over provision of $105,000 that related to the tax charge on the profits for the year ending 30 June 20X2.
What amount should be shown in GH's statement of profit or loss for the year ending 30 June 20X3?
Give your answer to the nearest $.

3. XY purchased a building on 1 April 20X1 for $300,000 with a useful economic life of 30 years. On 1 April
20X7 the building was revalued at $525,000.
What will the new depreciation charge be following the revaluation?
Give your answer as a whole number.

4. An entity's policy is to finance the investment in working capital using short-term financing to fund all of its investment in fluctuating net current assets as well as some of its investment in permanent net current assets.
What is this working capital financing policy known as?

A) Short term
B) Aggressive
C) Conservative
D) Moderate

5. WX is considering an investment in ST.
At 31 December 20X2 ST had the following balances in its statement of financial position:

Which of the following would cause ST to become an associate investment of WX?

A) WX purchases 50,000 of ST's $1 preference shares.
B) WX purchases 75,000 of ST's $1 equity shares.
C) WX purchases 15,000 of ST's $1 equity shares and 20,000 of ST's $1 preference shares.
D) WX purchases 25,000 of ST's $1 equity shares.

Solutions: