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

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

Question #: 40
Topic #: 1

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

5 months ago

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

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Dacia

5 months ago

Totally agree with A, C, and E!

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Karma

5 months ago

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

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Herminia

6 months ago

I think B is also included, right?

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King

6 months ago

A, C, and E are definitely in there.

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Yasuko

6 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

6 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

7 months ago

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

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