Get All F1 Financial Reporting Exam Questions with Validated Answers
| Vendor: | CIMA |
|---|---|
| Exam Code: | CIMAPRA19-F01-1 |
| Exam Name: | F1 Financial Reporting |
| Exam Questions: | 177 |
| Last Updated: | October 5, 2025 |
| Related Certifications: | CIMA Professional Qualification |
| Exam Tags: |
Looking for a hassle-free way to pass the CIMA F1 Financial Reporting exam? DumpsProvider provides the most reliable Dumps Questions and Answers, designed by CIMA certified experts to help you succeed in record time. Available in both PDF and Online Practice Test formats, our study materials cover every major exam topic, making it possible for you to pass potentially within just one day!
DumpsProvider is a leading provider of high-quality exam dumps, trusted by professionals worldwide. Our CIMAPRA19-F01-1 exam questions give you the knowledge and confidence needed to succeed on the first attempt.
Train with our CIMAPRA19-F01-1 exam practice tests, which simulate the actual exam environment. This real-test experience helps you get familiar with the format and timing of the exam, ensuring you're 100% prepared for exam day.
Your success is our commitment! That's why DumpsProvider offers a 100% money-back guarantee. If you don’t pass the CIMAPRA19-F01-1 exam, we’ll refund your payment within 24 hours no questions asked.
Don’t waste time with unreliable exam prep resources. Get started with DumpsProvider’s CIMAPRA19-F01-1 exam dumps today and achieve your certification effortlessly!
On 31 March 20X1 OP decided to sell a property. On that date this property was correctly classified as held for sale in accordance with IFRS 5 Non-Current Assets Held For Sale And Discontinued Operations.
In the draft financial statements of OP for the year ended 31 October 20X1 this property has been included at its fair value, which was $520,000 lower than its carrying value. This has resulted in a charge to profit or loss, the result of which is that the draft financial statements show a loss of $450,000 for the year to 31 October 20X1. When the management board of OP reviewed the draft financial statements it was unhappy about the loss and decided that the property should be reclassified as a non-current asset and reinstated to its original value, despite the fact that its plans for the property had not changed.
In accordance with the ethical principle of professional competence and due care, which THREE of the following statements explain how this property should be accounted for in the financial statements of OP for the year ended 31 October 20X1?
PZ has the following working capital ratios:
Which of the following could be the reason for the movements?
Which of the following would NOT be classified as part of non-current assets in a statement of financial position?
According to IAS 21 The Effects of Changes in Foreign Exchange Rates, an entity should determine its functional currency.
Which of the following is NOT a factor that should be considered by an entity when determining its functional currency?
Security & Privacy
Satisfied Customers
Committed Service
Money Back Guranteed