Exam Name: Financial Reporting
Certification Provider: CIMA
Corresponding Certification: CIMA Certification
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Updated: Oct 23, 2026
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CIMA F1 Exam Overview:
| Certification Vendor: | CIMA (Chartered Institute of Management Accountants) |
|---|---|
| Exam Name: | Financial Reporting |
| Exam Number: | F1 |
| Certificate Validity Period: | No fixed expiry for the qualification once achieved; progression required within CGMA route requirements |
| Related Certifications: | CIMA Certificate in Business Accounting (Cert BA) CIMA Operational Level CGMA Designation |
| Passing Score: | 100/150 (approximately 67%) |
| Available Languages: | English |
| Exam Format: | Objective Test (multiple choice / auto-marked questions), Computer-based exam |
| Exam Price: | Varies by region (typically around £100–£150 GBP) |
| Exam Duration: | 90 minutes |
| Real Exam Qty: | 60 objective test questions |
| Recommended Training: | CIMA Official Study Resources |
| Exam Registration: | CIMA Official Exam Registration |
| Sample Questions: | DOWNLOAD DEMO |
| Exam Way: | Computer-based exam via Pearson VUE test centres or online remote proctoring (where available) |
| Pre Condition: | No formal prerequisites for entry, but typically part of CIMA CGMA Professional Qualification progression (Operational Level follows or is taken alongside other Operational papers) |
| Official Syllabus URL: | https://www.cimaglobal.com/Qualifications/CGMA-Professional-Qualification/ |
CIMA F1 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Accounting Standards Application | - Basic application of IFRS standards
|
| Financial Reporting Fundamentals | - Financial Statements Preparation
|
| Financial Statement Analysis | - Interpretation of financial information
|
CIMA F1 Exam: Straight Answers
Varies by region (typically around £100–£150 GBP) per attempt, 100/150 (approximately 67%) to pass. A failed retake costs the full fee again — prepare efficiently with the 247 practice questions for the F1 exam at PremiumVCEDump.
The CIMA Financial Reporting is CIMA's certification exam for CIMA Professional Qualification (CGMA) – Operational Level, at the Operational Level level. Certification is how workers face new challenges and seize promotion chances. Related credentials include CIMA Certificate in Business Accounting (Cert BA), CIMA Operational Level, CGMA Designation.
Yes — new customers get a free CIMA Financial Reporting demo, and regular customers enjoy constant promotions and membership discounts. Purchases include 365 days of free updates by email; renew afterward at 50% off.
The CIMA Financial Reporting blueprint spans 3 domains — including Financial Statement Analysis, Financial Reporting Fundamentals, Accounting Standards Application. Concentrate effort where the weight sits; the complete outline above lists every subtopic.
Through the vendor's official registration channels:
The CIMA Financial Reporting is delivered Computer-based exam via Pearson VUE test centres or online remote proctoring (where available) — pick the arrangement that suits you when booking.
No formal prerequisites for entry, but typically part of CIMA CGMA Professional Qualification progression (Operational Level follows or is taken alongside other Operational papers) Eligibility rules change over time, so verify the current requirements on the official page (official F1 exam page) before registering.
90 minutes for 60 objective test questions questions. Efficient preparation — steady timed practice with the PremiumVCEDump engine — makes the real clock feel generous.
Upon successful payment, our system emails the CIMA Financial Reporting material to your mailbox automatically within about a minute — every transaction is secure, and strict private policies protect your information. If nothing arrives within 2 hours, check spam and contact our 24/7 service center. If you fail the corresponding F1 exam within 60 days of purchase, we refund in full: send a scanned enrollment slip plus the official Score Report PDF within 2 days of the exam, processed within 7 days. Excluded: exams within 3 days of purchase, candidate names that don't match the payer, and free or expired products. Or exchange for two equal-value products free.
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After any course, keep the efficiency going with the 247 practice questions for the CIMA Financial Reporting — every answer expert-verified.
CIMA Financial Reporting Sample Questions:
An entity purchased an asset on 1 April 20X4 for $320,000, exclusive of import duties of $32,000.
The entity sold the asset on 31 March 20X9 for $480,000 incurring legal fees of $12,000.
The entity is resident in Country Y where chargeable capital gains are taxed at 20% and no indexation is allowed.
Calculate the amount of capital tax that the entity is due to pay.
Give your answer to the nearest whole $.
Correct Answer:
$23200
For an incorporated business, the taxation of trading income is a form of direct taxation which is based on:
- A. dividends paid to shareholders where the tax is paid by the shareholders to the tax authorities.
- B. business profits where the tax is paid by the shareholders to the tax authorities.
- C. business profits where the tax is paid by the business to the tax authorities.
- D. dividends paid to shareholders where the tax is paid by the business to the tax authorities.
Correct Answer: C 🗳️
In accordance with the Conceptual Framework for Financial Reporting, which of the following describes the historical cost measurement basis for an asset?
- A. The cost to acquire an equivalent asset at the measurement date.
- B. The amount that would be received on the sale of the asset.
- C. The amount paid when the asset was purchased.
- D. The present value of future cash flows generated from the asset.
Correct Answer: C 🗳️
The following information is extracted from the statement of financial position for ZZ at 31 March 20X3:
Included within cost of sales in the statement of profit or loss for the year ended 31 March 20X3 is $20 million relating to the loss on the sale of plant and equipment which had cost $100 million in June 20X1.
Depreciation is charged on all plant and equipment at 25% on a straight line basis with a full year's depreciation charged in the year of acquisition and none in the year of sale.
The revaluation reserve relates to the revaluation of ZZ's property.
The total depreciation charge for property, plant and equipment in ZZ's statement of profit of loss for the year ended 31 March 20X3 is $80 million.
The corporate income tax expense in ZZ's statement of profit or loss for year ended 31 March 20X3 is $28 million.
ZZ is preparing its statement of cash flows for the year ended 31 March 20X3.
What cash outflow figure should be included within cash flows from investing activities for the purchase of property, plant and equipment?
- A. $110 million
- B. $85 million
- C. $210 million
- D. $185 million
Correct Answer: B 🗳️
Which THREE of the following actions, considered in isolation, would increase the working capital cycle of an entity?
- A. Take longer to pay suppliers for purchases.
- B. Increase the credit period available to customers.
- C. Change to a Just-in-Time approach to manage inventory.
- D. Reduce the selling prices charged to customers.
- E. Remove a prompt payment discount available to customers.
- F. Take advantage of new bulk purchase discounts available.
Correct Answer: B,E,F 🗳️
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