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F1 - Financial Reporting

CIMA F1 Last Week Results!

10

Customers Passed
CIMA F1

95%

Average Score In Real
Exam At Testing Centre

86%

Questions came word by
word from this dump

248

Total Questions
CIMA F1 Questions Answers

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F1 Questions and Answers

Question # 1

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

A.

Integrity

B.

Professional competence and due care

C.

Timeliness

D.

Objectivity

Question # 2

Country X levies corporate income tax at a rate of 25% and charges income tax on all profits irrespective of whether they are distributed by way of dividend. Country Y levies corporate income tax at a rate of 20%.

A, who is resident in Country X, pays a divided to B, who is resident in Country Y. B is required to pay corporate income tax on the dividend received from A, but a deduction can be made for the tax suffered on this dividend restricted to a rate of 20%.

Which method of relief for foreign tax does this describe?

A.

Exemption

B.

Deduction

C.

Tax credit

D.

Restricted

Question # 3

There are two main approaches to corporate governance: rules-based and principle-based.

Which THREE of the following are correct?

A.

Rules-based corporate governance applies to the USA and principle-based corporate governance applies to the UK.

B.

Rules-based corporate governance applies to the UK and principle-based corporate governance applies to the USA.

C.

Sarbanes Oxley Act (SOX) is a rules-based approach to corporate governance.

D.

Sarbanes Oxley Act (SOX) is a principle-based approach to corporate governance.

E.

A principle-based approach will mean the entity must comply or explain and a rules-based approach will have appropriate penalties for transgression.

F.

Best practice will use a rules-based approach to corporate governance and will have appropriate penalties for transgression.

CIMA Related Exam in MyExamCollection

The followings list CIMA Related in MyExamCollection, If you have other CIMA certifications you want added please contact us.

  • CS3 Exam
    Strategic Case Study Exam 2021
  • BA2 Exam
    Fundamentals of Management Accounting
  • BA3 Exam
    Fundamentals of Financial Accounting
  • BA4 Exam
    Fundamentals of Ethics - Corporate Governance and Business Law
  • E2 Exam
    Managing Performance
  • P2 Exam
    Advanced Management Accounting
  • F2 Exam
    Advanced Financial Reporting
  • E3 Exam
    Strategic Management
  • F3 Exam
    Financial Strategy

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