Try CIMA : F1 valid & accurate questions and answers
Updated: Sep 14, 2026
No. of Questions: 247 Questions & Answers with Testing Engine
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CIMA F1 Exam Overview:
| Certification Vendor: | CIMA (Chartered Institute of Management Accountants) |
|---|---|
| Exam Name: | Financial Reporting |
| Exam Number: | F1 |
| Certificate Validity Period: | No expiry (module credit valid while qualification active) |
| Related Certifications: | CIMA Professional Qualification CGMA (Chartered Global Management Accountant) |
| Exam Price: | £110 / $135–$150 USD (varies by region) |
| Available Languages: | English |
| Real Exam Qty: | 60 |
| Passing Score: | 100 out of 150 scaled score (~67%) |
| Exam Format: | Objective Test, Multiple Response, Drag and Drop, Multiple Choice, Number Entry |
| Exam Duration: | 90 minutes |
| Recommended Training: | CIMA Approved Learning Partners Official CIMA Study Materials |
| Exam Registration: | Official CIMA Registration & Booking Pearson VUE Exam Scheduling |
| Sample Questions: | CIMA F1 Sample Questions |
| Exam Way: | Computer-based, on-demand at Pearson VUE test centers or online proctored |
| Pre Condition: | CIMA Certificate in Business Accounting (Cert BA) or relevant degree / professional qualification for exemption; basic English and mathematics proficiency |
| Official Syllabus URL: | https://www.cimaqualification.com/operational-level/f1-financial-reporting |
CIMA F1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| The Regulatory Environment of Financial Reporting | 10% | - IFRS Foundation and IASB structure - Conceptual framework and regulatory bodies - Principles vs rules-based regulation - Ethics in financial reporting |
| Managing Cash and Working Capital | 25% | - Working capital cycle and objectives - Management of receivables, inventory and payables - Short-term financing options - Cash management and forecasting |
| Principles of Taxation | 20% | - Current tax calculation - Indirect taxes overview - Deferred tax concepts - Tax system and types of taxes |
| Financial Statements | 45% | - Basic consolidated financial statements - Interpretation and analysis of financial statements - Application of IFRS standards
|
CIMA Financial Reporting Sample Questions:
RST operates in Country X where the tax rules state entertaining costs and accounting depreciation are disallowable for tax purposes.
In year ending 31 May 20X4, XYZ made an accounting profit of $480,000.
Profit included $16,300 of entertaining costs and $15,150 of income exempt from taxation.
XYZ has plant and machinery with accounting depreciation amounting to $24,200 and tax depreciation amounting to $45,200.
Calculate the tax charge for the year ended 31 May 20X4 assuming all profits are taxed at 25%.
- A. $124,963
- B. $114,463
- C. $125,538
- D. $115,038
Correct Answer: D 🗳️
Which of the following would NOT normally be subject to a withholding tax?
- A. Royalties paid
- B. Interest on fixed term loans
- C. Profit for the year
- D. Equity dividends paid
Correct Answer: C 🗳️
Which one of the following is NOT a step in the development of an International Financial Reporting Standard (IFRS)?
- A. Publication of exposure drafts.
- B. Production of draft interpretations of the IFRS which are open to public comment.
- C. Establishment of an advisory committee to advise on issues arising in the development of the IFRS.
- D. Publication of discussion documents.
Correct Answer: B 🗳️
Refer to the exhibit.
An entity sells 2,000 bags of product X each year. It has been estimated that the cost of holding one bag of product X is £4.
The cost of placing an order is £250.
where:
Co = cost of placing an order
Ch = cost of holding one unit in inventory for one year
D = annual demand
Calculate the Economic Order Quantity (EOQ) for bags of product X.
Give your answer to the nearest whole number of bags.
Correct Answer:
500 bags
An entity has a number of subsidiary and associate investments.
Which of the following must be disclosed in the entity's separate financial statements if it is exempt from presenting consolidated financial statements?
- A. The bases on which significant investments in subsidiaries and associates have been accounted for in those separate financial statements.
- B. A list of all its significant investments in subsidiaries and associates which includes the date of acquisition and the price paid.
- C. A list of its top ten shareholdings including number of shares held and their market value.
- D. A copy of the summarised financial statements of each of its subsidiaries.
Correct Answer: A 🗳️
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