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CIMA F1 Exam Syllabus Topics:

CIMA Financial Reporting Sample Questions:

1. If an entity makes a capital loss in a period, which of the following is the most likely way that will be allowed for relieving that capital loss?

A) Use group loss relief to transfer the capital loss to another group entity.
B) Carry forward and set against future capital gains.
C) Carry forward and set against future trading profits
D) Carry backwards and set against previous years trading profits.

2. While conducting their audit, auditor 0 did not encounter issues which significantly limited the scope of their audit, however they did run into problems in that they disagreed with the management on facts in the statements.
These disagreements were somewhat material, but they did not affect the auditor's overall opinion of the business. Which of the following statements should auditor 0 issue?

A) 'Except for' qualification
B) Emphasis of matter
C) Adverse audit opinion
D) Unqualified report
E) Disclaimer of opinion

3. Which of the following is NOT a source of short-term finance?

A) Increase in trade payables
B) Increase in a bank overdraft
C) Debt factoring
D) Increase in trade receivables

4. QR purchased a property for its investment potential on 1 January 20X3 for $2.5 million.
The total property cost is split as follows: land $1 million and buildings $1.5 million. The buildings were expected to have a remaining useful life of 40 years.
The local property index at 31 December 20X3 indicates that the fair value of the property has risen by 10%.
What is the balance that QR will include in its statement of financial position at 31 December 20X3 for this property, assuming that it uses the IAS 40 Investment Properties fair value model?
Give your answer in $million to two decimal places.

5. There are two main approaches that a country could adopt in respect of corporate governance regulation - a rules based approach and a principles based approach. Match the following statements with the appropriate approach by placing either rules based or principles based against each of them.

Solutions: