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Updated: Oct 22, 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 |
| Available Languages: | English |
| Exam Duration: | 90 minutes |
| Passing Score: | 100 out of 150 scaled score (~67%) |
| Exam Price: | £110 / $135–$150 USD (varies by region) |
| Related Certifications: | CIMA Professional Qualification CGMA (Chartered Global Management Accountant) |
| Real Exam Qty: | 60 |
| Certificate Validity Period: | No expiry (module credit valid while qualification active) |
| Exam Format: | Objective Test, Number Entry, Multiple Choice, Multiple Response, Drag and Drop |
| 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 |
|---|---|---|
| Financial Statements | 45% | - Basic consolidated financial statements - Application of IFRS standards
|
| Managing Cash and Working Capital | 25% | - Working capital cycle and objectives - Short-term financing options - Management of receivables, inventory and payables - Cash management and forecasting |
| Principles of Taxation | 20% | - Current tax calculation - Deferred tax concepts - Tax system and types of taxes - Indirect taxes overview |
| The Regulatory Environment of Financial Reporting | 10% | - Ethics in financial reporting - IFRS Foundation and IASB structure - Principles vs rules-based regulation - Conceptual framework and regulatory bodies |
CIMA Financial Reporting Sample Questions:
Statements of financial position for YZ, BC and DE at 31 March 20X2 include the following balances:
YZ purchased 90% of BC's equity shares for $508,000 on 1 January 20X2. On 1 January 20X2 BC's retained earnings were $183,000. YZ uses the proportion of net assets method to value non-controlling interest at acquisition.
YZ purchased 30% of DE's equity shares on 1 April 20X1 for $112,000. DE's retained earnings at 1 April
20X1 were $88,000.
On 1 February 20X2 YZ sold goods to BC for $28,000 at a mark up of 25% on cost. All the goods were still in BC's inventory at 31 March 20X2.
Calculate the value of inventory that will be included in YZ's consolidated statement of financial position at 31 March 20X2.
Give your answer to the nearest whole $.
Correct Answer:
$182400
On 1 May 20X8 DEF enters into a contract to lease plant with a fair value of $200,000. Annual lease payments of $50,000 are to be paid in advance and DEF incurred direct costs to arrange the lease of S2.000 The present value of future lease payments at 1 May 20X8 is $190,000.
What is the amount to be recognised as a right-of-use asset on 1 May 20X8?
- A. $240,000
- B. $200,000
- C. $192 000
- D. $242000
Correct Answer: D 🗳️
BBB has been experiencing liquidity problems and currently has an overdraft with the bank.
Which THREE of the following would be appropriate measures to help address this problem?
- A. Pay a dividend to shareholders.
- B. Shorten the time taken to pay creditors.
- C. Sell some surplus fixed assets.
- D. Invest in a short term deposit with the bank.
- E. Reduce the selling price of goods to reduce the holding of stock.
- F. Offer early settlement discounts to encourage debtors to pay more quickly.
Correct Answer: C,E,F 🗳️
XYZ operates in Country P where the tax rules state entertaining costs and accounting depreciation are disallowable for tax purposes.
In year ending 31 March 20X4, XYZ made an accounting profit of $240,000.
Profit included $14,500 of entertaining costs and $5,000 of income exempt from taxation.
XYZ has plant and machinery with accounting depreciation amounting to $26,300 and tax depreciation amounting to $35,200.
Calculate the taxable profit for the year ended 31 March 20X4.
- A. $221,600
- B. $258,400
- C. $240,600
- D. $239,400
Correct Answer: C 🗳️
Mr K is being pressured by his manager to change figures in his report so that it will improve his manager's bonus.
His manager has promised Mr K a promotion if he agrees to do this.
What threats is Mr K facing?
- A. Intimidation and familiarity
- B. Familiarity and self-interest
- C. Intimidation and self-interest
- D. Self-review and advocacy
Correct Answer: C 🗳️
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