Download CIMA : F1 Questions & Answers as PDF & Test Software
Updated: May 31, 2026
No. of Questions: 247 Questions & Answers with Testing Engine
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CIMA Financial Reporting Sample Questions:
1. Mr AM is the owner of Waxco Ltd. Mr AM was born in India, but currently resides in the USA. He has gained dual Indian and American citizenship.
Mr AM first registered Waxco Ltd in the USA when he started the company ten years ago. However, because of lower costs, the company moved its central management station to Germany two years ago. Waxco Ltd has other smaller offices such as call centres across Asia, in locations such as Pakistan and Cambodia, however Waxco Ltd only currently sell goods in the USA.
Which of the countries mentioned are relevant for determining Waxco Ltd's competent jurisdiction?
A) Pakistan
B) Cambodia
C) India
D) Germany
E) The USA
2. Indicate the possible reasons for the changes identified below to working capital ratios by placing the appropriate reason against each change.
3. The International Accounting Standards Board's "The Conceptual Framework for Financial Reporting" identifies fundamental and enhancing qualitative characteristics of financial statements.
Which of the following is included within the fundamental characteristics?
A) Comparability
B) Verifiability
C) Understandability
D) Materiality
4. 
5. The financial statements of JK for the year ended 31 August 20X4 were approved on 10 November 20X4.
Within these financial statements which of the following would have been treated as a non-adjusting event in accordance with IAS 10 Events After the Reporting Period?
A) Notification received on 31 August that one of JK's major customers had gone into liquidation and was unlikely to pay any outstanding invoices.
B) A fire in JK's main warehouse on 3 September 20X4 destroying 60% of the inventory that had been held at the year end.
C) The completion of a court case on 5 November 20X4 in which JK was ordered to pay damages of
$150,000.
D) Inventory which was originally valued at its cost of $45,000 being sold for $37,000 in September 20X4.
Solutions:
| Question # 1 Answer: D,E | Question # 2 Answer: Only visible for members | Question # 3 Answer: D | Question # 4 Answer: Only visible for members | Question # 5 Answer: B |
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