Try CIMA : F1 valid & accurate questions and answers
Updated: Jun 01, 2026
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CIMA Financial Reporting Sample Questions:
1. 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
2. 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
3. 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.
4. 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.
5. 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.
Solutions:
| Question # 1 Answer: D | Question # 2 Answer: C | Question # 3 Answer: B | Question # 4 Answer: Only visible for members | Question # 5 Answer: A |
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