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CIMA F1 Exam Syllabus Topics:

CIMA Financial Reporting Sample Questions:

1. 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) $110 million
B) $85 million
C) $210 million
D) $185 million

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

3. Which of the following would NOT be a source of taxation rules for a country?

A) Double tax treaties
B) Directives from international bodies
C) Precedents based on previous legislation
D) International accounting standards

4. Which of the following would be the most immediate impact of overtrading?

A) An inability to pay dividends to shareholders.
B) Having to offer bulk discounts to customers.
C) A shortage of inventory
D) An inability to pay trade payables.

5. In accordance with IAS 1 Presentation of Financial Statements, which of the following will be shown in the statement of changes in equity?

A) Proceeds from share issue, other income and profit for the period.
B) Proceeds from share issue, dividends received and profit for the period.
C) Proceeds from share issue, dividends paid and revaluation surplus.
D) Other income, dividends paid and revaluation surplus.

Solutions: