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CIMA F1 Exam With Confidence Using Practice Dumps

Exam Code:
F1
Exam Name:
Financial Reporting
Certification:
CIMA Operational
Vendor:
CIMA
Questions:
248
Last Updated:
Jul 2, 2025
Exam Status:
Stable
CIMA F1

F1: CIMA Operational Exam 2025 Study Guide Pdf and Test Engine

Are you worried about passing the CIMA F1 (Financial Reporting) exam? Download the most recent CIMA F1 braindumps with answers that are 100% real. After downloading the CIMA F1 exam dumps training , you can receive 99 days of free updates, making this website one of the best options to save additional money. In order to help you prepare for the CIMA F1 exam questions and verified answers by IT certified experts, CertsTopics has put together a complete collection of dumps questions and answers. To help you prepare and pass the CIMA F1 exam on your first attempt, we have compiled actual exam questions and their answers. 

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Financial Reporting Questions and Answers

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Question 1

To apply the fundamental principles of the Code of Ethics, existing and potential threats to the entity first need to be identified and evaluated.

Which THREE of the following are identified in the Code as threats?

Options:

A.

Confidentiality threat

B.

Self-interest threats

C.

Self-review threats

D.

Familiarity threats

E.

Integrity threats

F.

Objectivity threats

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Question 2

Which of the following would NOT be a source of taxation rules for a country?

Options:

A.

Double tax treaties

B.

Directives from international bodies

C.

International accounting standards

D.

Precedents based on previous legislation

Question 3

Which of the following is not a possible tax rate structure?

Options:

A.

Progressive

B.

Proportional

C.

Direct

D.

Regressive

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