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CIMA F1 Exam With Confidence Using Practice Dumps

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

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

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Financial Reporting Questions and Answers

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