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CIMAPRA19-F01-1 Exam - Topic 1 Question 40 Discussion

Actual exam question for CIMA's CIMAPRA19-F01-1 exam

Question #: 40
Topic #: 1

[All CIMAPRA19-F01-1 Questions]

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

AThe objective of financial statements

BSpecification of the financial statements that must be presented

CQualitative characteristics of financial statements

DDefinition of the headings to use in financial statements

EThe elements of financial statements

FThe formats of financial statements

Show Suggested Answer

Suggested Answer: A, C, E

by Buddy at May 04, 2022, 11:30 AM

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Yolando

10 months ago

D sounds like it should be included, but I guess it’s not?

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Dacia

10 months ago

Totally agree with A, C, and E!

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Karma

10 months ago

Wait, are the formats really not part of it? That seems odd.

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Herminia

11 months ago

I think B is also included, right?

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King

11 months ago

A, C, and E are definitely in there.

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Yasuko

11 months ago

Limiting the results to 100 could help, but that might not be a long-term solution if there are a lot of records. I'd look for a more permanent fix.

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Fannie

11 months ago

I'm not sure about this one. I'll need to review my notes on MPLS and fast reroute before I can confidently answer.

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Janine

11 months ago

Appointing a champion skeptic could be an interesting strategy. It might help us understand their concerns better.

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