Exam Name: Financial Reporting
Certification Provider: CIMA
Corresponding Certification: CIMA Certification
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CIMA F1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: The Regulatory Environment of Financial Reporting | 10% | - IFRS Foundation and IASB structure - Ethics in financial reporting - Principles vs rules-based regulation - Conceptual framework and regulatory bodies |
| Topic 2: Managing Cash and Working Capital | 25% | - Management of receivables, inventory and payables - Working capital cycle and objectives - Short-term financing options - Cash management and forecasting |
| Topic 3: Principles of Taxation | 20% | - Deferred tax concepts - Indirect taxes overview - Tax system and types of taxes - Current tax calculation |
| Topic 4: Financial Statements | 45% | - Preparation of single entity financial statements
- Application of IFRS standards
|
CIMA Financial Reporting Sample Questions:
The International Accounting Standards Board's "The Conceptual Framework for Financial Reporting" (known as The Conceptual Framework) states that "faithful representation" is a fundamental qualitative characteristic.
In accordance with the Conceptual Framework which of the following is NOT part of faithful representation?
- A. Neutral
- B. Comparable
- C. Free from error
- D. Complete
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.
On 31 July 20X8, CDE's directors decided to sell an asset with a carrying amount of $26,000. On that date it ceased to be used in readiness for its sale.
There is an active second-hand market for this type of asset and it has been advertised at its market value of $24,000 When a seller is found, the asset will need to be dismantled at a cost of $1,000 What is the amount to be recognised as an asset held for sale on 31 July 20X8?
Give your answer to the nearest $.
Pending
An entity acquires 100% of the equity shares in another entity.
The consideration paid for the shares is less than the fair value of the net assets acquired.
Which of the following is the correct accounting treatment for the difference between the consideration paid and the fair value of the net assets acquired, in accordance with IFRS 3 Business Combinations?
- A. Recognise as a gain in the consolidated statement of profit or loss.
- B. Recognise as a gain in the statement of changes in equity.
- C. Recognise as a deduction from goodwill in the consolidated statement of financial position.
- D. Recognise as a deferred credit and release to consolidated profit or loss over its useful economic life.
If a parent entity is to be exempt from preparing consolidated financial statements it needs to satisfy certain conditions according to IFRS 10 Consolidated Financial Statements.
Which TWO of the following are conditions that need to be satisfied to be exempt?
- A. The ultimate parent of the parent entity publishes consolidated financial statements which are publicly available.
- B. The parent entity has no more than 10 subsidiaries or associated entities.
- C. The parent 's investment in its subsidiaries are all below 100%.
- D. The parent entity has subsidiaries, one or more of which publishes consolidated financial statements.
- E. The parent entity is itself a wholly owned subsidiary of another entity.
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