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CIMA F1 Financial Reporting and Taxation Exam Dumps

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The F1 exam focuses on how to prepare full financial statements for a single company and the principal consolidated financial statements for a simple group.

F1 financial operations


You will also learn about the regulatory and ethical context of financial reporting. This is vital in ensuring financial statements meet users’ needs.

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Sample Question 1:

Which of the following methods could be used by a tax authority to reduce tax evasion and avoidance?

A. Increase tax rates to compensate for losses due to evasion.B. Reduce penalties for avoidance.C. Reduce requirements to have tax returns audited.D. Simplify the tax structure, minimizing allowances and exemptions.

Answer: D


Sample Question 2: Which of the following is NOT a principle in the CIMA Code of Ethics for Professional Accountants?

A. IntegrityB. Professional competence and due careC. TimelinessD. Objectivity

Answer: C


Sample Question 3: Which THREE of the following are included in the International Accounting Standards Board's“ The Conceptual Framework for Financial Reporting"?

A. The objective of financial statementsB. Specification of the financial statements that must be presentedC. Qualitative characteristics of financial statementsD. Definition of the headings to use in financial statementsE. The elements of financial statementsF. The formats of financial statementsAnswer: A, C, E


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