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  • CIMAPRA19-F01-1: F1 Financial Reporting

CIMAPRA19-F01-1 Exam Questions

Exam Name: F1 Financial Reporting
Exam Code: CIMAPRA19-F01-1
Related Certification(s): CIMA Professional Qualification Certification
Certification Provider: CIMA
Number of CIMAPRA19-F01-1 practice questions in our database: 177 (updated: Aug. 16, 2025)
Expected CIMAPRA19-F01-1 Exam Topics, as suggested by CIMA :
  • Topic 1: Explain specific financial reporting standards/ Managing cash and working capital
  • Topic 2: Idendtify regulators and describe their role/ Explain and calculate operating and cash cycles
  • Topic 3: Apply different techniques used to manage working capital/ Regulatory environment of financial reporting
  • Topic 4: Distinguish between the types and sources of short-term finance/ Apply corporate governance principales to financial reporting
  • Topic 5: Apply financial reporting standards to prepare basic financial statements/ End of topic revision and question practice
  • Topic 6: Indentify the main elements of financial statements/ Revise and practice questions under exam conditions
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Lauran

1 months ago
CIMA F1 in the bag! Pass4Success, your prep materials were invaluable. Thanks!
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Nana

2 months ago
Success in CIMA F1! Pass4Success questions were spot-on. Thanks for the boost!
upvoted 0 times
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Margot

4 months ago
CIMA F1 conquered! Pass4Success provided perfect practice. Much appreciated!
upvoted 0 times
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Thurman

5 months ago
Passed CIMA F1 today! Pass4Success, your questions were key. Thanks a ton!
upvoted 0 times
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Angelo

6 months ago
CIMA F1 certified! Pass4Success made last-minute prep a breeze. Grateful!
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Bulah

7 months ago
Nailed CIMA F1! Pass4Success, your exam questions were gold. Thank you!
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Margot

7 months ago
Feeling great after passing the CIMA F1 exam! One tricky question on financial statements asked about the recognition criteria for intangible assets under IAS 38. I wasn't entirely confident, but Pass4Success practice questions were a big help.
upvoted 0 times
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Johnna

8 months ago
CIMA F1 success! Pass4Success questions were incredibly relevant. Saved me time!
upvoted 0 times
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Shaquana

8 months ago
Pass4Success, you're the real MVP! Passed CIMA F1 with flying colors. Thanks!
upvoted 0 times
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Franchesca

9 months ago
Just passed the CIMA F1 exam! A challenging question on managing cash and working capital asked about the calculation of the operating cash flow ratio. I was a bit unsure, but the practice questions from Pass4Success really helped me prepare.
upvoted 0 times
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Johnna

9 months ago
I passed the CIMA F1 exam, and I'm so relieved! One question that threw me off was about the regulatory environment of financial reporting, specifically the requirements of IAS 1 for financial statement presentation. Thanks to Pass4Success practice questions, I managed to get through it.
upvoted 0 times
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Leslee

9 months ago
Aced CIMA F1 Financial Reporting! Pass4Success questions were lifesavers. Thanks!
upvoted 0 times
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Tatum

10 months ago
Excited to share that I passed the CIMA F1 exam! There was a difficult question on the principles of taxation, particularly about the treatment of capital allowances. I wasn't sure of my answer, but the practice questions from Pass4Success were incredibly helpful.
upvoted 0 times
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Curtis

10 months ago
I passed the CIMA F1 exam, and I'm over the moon! A tough question on the financial statements section asked about the treatment of revaluation surplus in the statement of changes in equity. I was uncertain, but Pass4Success practice questions made a big difference.
upvoted 0 times
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Whitley

11 months ago
Thrilled to announce that I passed the CIMA F1 exam! One challenging question was about managing cash and working capital, specifically the calculation of the cash conversion cycle. I wasn't confident in my answer, but the practice questions from Pass4Success were a lifesaver.
upvoted 0 times
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Genevive

11 months ago
CIMA F1 done! Pass4Success made it possible in such a short time. Grateful!
upvoted 0 times
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Marquetta

11 months ago
Feeling ecstatic after passing the CIMA F1 exam! There was a tricky question on the regulatory environment of financial reporting, asking about the implications of IFRS 15 on revenue recognition. I was a bit unsure, but the practice questions from Pass4Success really helped me prepare.
upvoted 0 times
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Tiera

11 months ago
Thanks to Pass4Success for their exam prep materials! Their practice questions were spot-on and really helped me pass the CIMA F1 exam in a short time. Highly recommended for anyone preparing for this challenging exam.
upvoted 0 times
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Chaya

12 months ago
I just passed the CIMA F1 Financial Reporting exam, and I couldn't be happier! One of the questions that really stumped me was about the principles of taxation, specifically regarding the calculation of deferred tax liabilities. I wasn't entirely sure how to approach it, but thanks to the practice questions from Pass4Success, I managed to get through it.
upvoted 0 times
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Beckie

12 months ago
Just passed CIMA F1! Pass4Success questions were spot-on. Thanks for the quick prep!
upvoted 0 times
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Tijuana

1 years ago
Just passed the CIMA F1 Financial Reporting exam! Watch out for questions on consolidated financial statements, especially adjustments for intra-group transactions. Understanding the principles of group accounts is crucial. Thanks to Pass4Success for the spot-on practice questions that helped me prepare efficiently!
upvoted 0 times
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Free CIMA CIMAPRA19-F01-1 Exam Actual Questions

Note: Premium Questions for CIMAPRA19-F01-1 were last updated On Aug. 16, 2025 (see below)

Question #1

From the list below identify the item that appears in the statement of financial position.

Reveal Solution Hide Solution
Correct Answer: B

Question #2

DEF is considering introducing a Pay-As-You-Earn (PAYE) system but unsure of the advantages of using it.

Which of the following statements are advantages from the employees perspective of an entity using a PAYE system for collecting taxes from employees.

Select ALL that apply.

Reveal Solution Hide Solution
Correct Answer: B, D, E

Question #3

WX is considering an investment in ST.

At 31 December 20X2 ST had the following balances in its statement of financial position:

Which of the following would cause ST to become an associate investment of WX?

Reveal Solution Hide Solution
Correct Answer: B

Question #4

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

Reveal Solution Hide Solution
Correct Answer: C

Question #5

Which of the following is a feature of a direct tax?

Reveal Solution Hide Solution
Correct Answer: A

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