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CIMA F1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Regulatory Environment of Financial Reporting | 10% | - Regulators and their role
|
| Financial Statements | 45% | - Statement preparation and IFRS application
|
| Managing Cash and Working Capital | 25% | - Cash and working capital management
|
| Principles of Taxation | 20% | - Taxation fundamentals
|
CIMA Financial Reporting Sample Questions:
Company R use a defined benefit plan pension scheme. Employee UW has been working for Company R for
25 years. The defined benefit plan is 1.5% of the employee's annual salary during their time at the company, for every year of employment.
Employee UW started on a £18,000 per annum salary. After 10 years of employment. Employee UW received a promotion and began earning £22,000. After another 3 years of employment. Employee UW got promoted to a wage of £35,000, and is still on this salary now. How much pension has Employee UW accumulated since working at Company R?
- A. £9,375
- B. £9,900
- C. £18,000
- D. £6,750
Which THREE of the following are included in the International Accounting Standards Board's "The Conceptual Framework for Financial Reporting"?
- A. The elements of financial statements
- B. The formats of financial statements
- C. Definition of the headings to use in financial statements
- D. Specification of the financial statements that must be presented
- E. Qualitative characteristics of financial statements
- F. The objective of financial statements
Which of the following would NOT be a risk or impact of overtrading?
- A. Expanding too quickly
- B. Shortage of working capital
- C. Increase in interest payments
- D. Increased borrowings
On 1 January 20X2 an entity began work on constructing a factory. It purchased the land for $14 million, built the factory buildings for $11 million and installed plant and equipment for $7 million. The project was completed on 31 December 20X3 when the factory was deemed ready to use, however, the factory did not start operations until 1 June 20X4.
To fund the project the entity borrowed $25 million on 1 January 20X2, with interest at 10% per year.
The loan was repaid in full on 31 December 20X4.
Calculate the total amount to be added to the cost of property, plant and equipment in respect of the above development.
Give your answer to the nearest $ million.
$37 million
The statement of profit or loss for PQ, ST and AB for the year ended 31 December 20X0 are shown below:
1. PQ acquired 80% of its subsidiary, ST, on 1 January 20X0 and 40% of its associate, AB, on 1 September 20X0.
2. Since acquistion PQ has sold goods to ST and AB for $20,000 and $30,000 respectively. At the year end both ST and AB have 50% of these goods remaining in inventory. PQ uses a mark-up of 20% on all of its sales.
3. Since acquisition the goodwill in respect of ST has been impaired by $8,000 and the investment in AB has been impaired by $2,000.
4. PQ uses the fair value method for non-controlling interest at acquisition.
Calculate the profit attributable to the non-controlling interests disclosed in PQ's consolidated statement of profit or loss for the year ended 31 December 20X0.
Give your answer to the nearest whole $.
$8000
