CertsTopics Logo

Spring 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: Feb 12, 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: Feb 12, 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: Feb 12, 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

ABC uses an aggressive approach to managing its working capital. XYZ uses a conservative approach to managing its working capital.

Which of the following is ABC more at risk of compared to XYZ?

Options:

A.

Inventory obsolescence

B.

Running out of cash

C.

High finance costs

D.

Receivables not paying on time

Buy Now
Question 2

OP holds an investment property purchased on 1 January 20X3 for $700,000 with a useful economic life of 25 years.

At 31 December 20X5 the fair value of the investment property was $750,000 with a revised useful economic life of 25 years from that date.

OP has been carrying the investment property using the cost model until 31 December 20X5.

The directors wish to change their valuation method to fair value in accordance with IAS 40 Investment Property.

Which of the following is the correct treatment of the revaluation gain and the value of the property in the statement of financial position at 31 December 20X5?

Options:

A.

A gain of $134,000 taken to the statement of profit or loss and $750,000 shown on the statement of financial position.

B.

A gain of $106,000 taken to the statement of profit or loss and $720,000 shown on the statement of financial position.

C.

A gain of $134,000 taken to other comprehensive income and $750,000 is shown on the statement of financial position.

D.

A gain of $106,000 taken to other comprehensive income and $720,000 is shown on the statement of financial position.

Question 3

An entity has a working capital cycle of 120 days which has been calculated in part from the following data:

What is the stock holding period on the basis of 365 days in a year?

Give your answer to the nearest whole day.

Options:

Get Free F1 Questions and Answers