CertsTopics Logo

Month End Sale 70% Discount Offer - Ends in 0d 00h 00m 00s - Coupon code: save70

F1 Exam Dumps : Financial Reporting

PDF
F1 pdf
 Real Exam Questions and Answer
 Last Update: Jan 31, 2026
 Question and Answers: 248 With Explanation
 Compatible with all Devices
 Printable Format
 100% Pass Guaranteed
$59.7  $199
 Add to Cart
F1 exam
PDF + Testing Engine
F1 PDF + engine
 Both PDF & Practice Software
 Last Update: Jan 31, 2026
 Question and Answers: 248
 Discount Offer
 Download Free Demo
 24/7 Customer Support
$74.7  $249
 Add to Cart
Get F1 Free Demo
Testing Engine
F1 Engine
 Desktop Based Application
 Last Update: Jan 31, 2026
 Question and Answers: 248
 Create Multiple Test Sets
 Questions Regularly Updated
  90 Days Free Updates
  Windows and Mac Compatible
$67.5  $225
 Add to Cart

CIMA Related Exams

CIMA P3

Risk Management

 View Detail
CIMA BA1

Fundamentals of Business Economics

 View Detail
CIMA BA2

Fundamentals of management accounting

 View Detail
CIMA BA3

Fundamentals of financial accounting

 View Detail
CIMA BA4

Fundamentals of Ethics, Corporate Governance and Business Law

 View Detail
CIMA E2

Project and Relationship Management

 View Detail
CIMA P2

Advanced Management Accounting

 View Detail
CIMA F2

F2 Advanced Financial Reporting

 View Detail
CIMA E3

E3 Strategic Management

 View Detail
CIMA F3

Financial Strategy

 View Detail
Last Week Results
32 Customers Passed CIMA
F1 Exam
Average Score In Real Exam
86.7%
Questions came word for word from this dump
88.6%
CIMA Bundle Exams
CIMA Bundle Exams
 Duration: 3 to 12 Months
 4 Certifications
  15 Exams
 CIMA Updated Exams
 Most authenticate information
 Prepare within Days
 Time-Saving Study Content
 90 to 365 days Free Update
$249.6*
 View Detail
Free F1 Exam Dumps

Verified By IT Certified Experts

CertsTopics.com Certified Safe Files

Up-To-Date Exam Study Material

99.5% High Success Pass Rate

100% Accurate Answers

Instant Downloads

Exam Questions And Answers PDF

Try Demo Before You Buy

Certification Exams with Helpful Questions And Answers

Financial Reporting Questions and Answers

Get Free F1 Questions and Answers
Question 1

In accordance with IAS 1 Presentation of Financial Statements, which of the following will be shown in the statement of changes in equity?

Options:

A.

Proceeds from share issue, dividends received and profit for the period.

B.

Proceeds from share issue, other income and profit for the period.

C.

Proceeds from share issue, dividends paid and revaluation surplus.

D.

Other income, dividends paid and revaluation surplus.

Buy Now
Question 2

Which TWO of the following are features of a bank overdraft?

Options:

A.

A fixed amount of interest is determined for the period of the overdraft

B.

Repayments are scheduled in advance

C.

The amount off overdraft utilised will fluctuate according to the needs off the borrowing entity.

D.

The bank cannot demand repayment of the overdraft before the end of the agreed period.

E.

Interest is charged on the balance outstanding.

Question 3

The following information relates to AA.

Extract of Trial Balance at 31 December 20X4;

Notes

(i) Inventory at 31 December 20X4 was valued at cost at $30.

(ii) The loan which was received on 1 July 20X4 is repayable in 20X9.

(iii) Corporate income tax represents an over-provision of tax for the year ended 31 December 20X3. AA reported a loss for tax purposes for the year ended 31 December 20X4 and a tax refund is expected amounting to $20.

(iv) Cost of sales, administration and distribution costs need to be adjusted for the following:

What figures should be entered in the Statement of Profit or Loss for the year ended 31 December 20X4 in relation to Administration and Distribution costs?

Options:

A.

Adminsitration $136 Distribution $120

B.

Administration $120 Distribution $87

C.

Administration $141 Distribution $117

D.

Administration $146 Distribution $114

Get Free F1 Questions and Answers