Exam Name: Financial Reporting
Certification Provider: CIMA
Corresponding Certification: CIMA Certification
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CIMA F1 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Accounting Standards Application | - Basic application of IFRS standards
|
| Topic 2: Financial Statement Analysis | - Interpretation of financial information
|
| Topic 3: Financial Reporting Fundamentals | - Financial Statements Preparation
|
CIMA Financial Reporting Sample Questions:
Which of the following would NOT normally be subject to a withholding tax?
- A. Profit for the year
- B. Interest on fixed term loans
- C. Equity dividends paid
- D. Royalties paid
Correct Answer: A 🗳️
DEF is considering introducing a Pay-As-You-Earn (PAYE) system but unsure of the advantages of using it.
Which of the following statements are advantages from the employees perspective of an entity using a PAYE system for collecting taxes from employees.
Select ALL that apply.
- A. The employee will be able to deal with tax authority directly to make payments.
- B. The employee will calculate their own tax payment.
- C. The employee does not have to budget for their tax payments because the tax is deducted at source.
- D. The employee will avoid being charged penalties for paying late.
- E. The employee does not have to complete a self assessment tax return.
Correct Answer: C,D,E 🗳️
Which of the following would be classified as a parent and subsidiary relationship in accordance with IFRS 10 Consolidated Financial Statements?
- A. Entity D owns 25% of another entity's equity shares and associated voting rights and 100% of its preference shares.
- B. Entity B owns 20% of another entity's equity shares and has an agreement with other equity shareholders of that entity that gives it power over a further 20% of the equity voting rights.
- C. Entity C owns 45% of another entity's equity shares and can exercise significant influence over that entity's financial and operating policy decisions.
- D. Entity A owns 30% of another entity's equity shares and has the power to appoint or remove the majority of the members of the board of directors and control of the entity is through that board.
Correct Answer: D 🗳️
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 figure should be included for corporate income tax paid in order to arrive at the net cash flow from operating activities?
Give your answer to the nearest $ million.
Correct Answer:
$21 million
XY acquired 75% of the equity shares of CD on 1 January 20X2 for $230,000.
On 1 January 20X2 CD had the following balances:
XY uses the proportionate share of net assets method to value non controlling interest at acquisition.
Calculate the goodwill arising on the acquisition of CD.
Give your answer to nearest whole number.
Correct Answer:
$5000
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