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CIMAPRA19-F02-1 Exam Questions
- Topic 1: Financing Capital Projects: Understanding long-term finance and the cost of capital is essential for evaluating and managing capital projects effectively. For the CIMAPRA19-F02-1 exam you will need to grasp how to secure and allocate financial resources over extended periods while minimizing costs.
- Topic 2: Financial Reporting Standards: The CIMAPRA19-F02-1 exam will assess your understanding of various financial reporting standards, including the treatment of financial instruments, leases, revenue recognition, provisions, intangible assets, income taxes, and foreign currency transactions. Mastery of these topics ensures accurate and compliant financial reporting.
- Topic 3: Group Accounts: Group accounts are a critical component of the CIMAPRA19-F02-1 exam. You will need to understand the intricacies of consolidating financial statements, managing subsidiaries, associates, joint arrangements, and foreign subsidiaries, and making related party disclosures. These skills are crucial for preparing accurate group financial statements.
- Topic 4: Integrated Reporting: Integrated Reporting is a key topic in the CIMAPRA19-F02-1 exam, focusing on how organizations present a holistic view of their strategy, governance, performance, and prospects.
- Topic 5: Analysing Financial Statements: For the CIMAPRA19-F02-1 exam, proficiency in analyzing financial statements is essential. This involves interpreting data to assess the financial health and performance of an organization, which is crucial for making informed business decisions and strategic planning in the accounting and finance sectors.
Free CIMA CIMAPRA19-F02-1 Exam Actual Questions
Note: Premium Questions for CIMAPRA19-F02-1 were last updated On Apr. 27, 2026 (see below)
Whichof the following, in accordance with IFRS 2 Share-based Payments, areonly applicable to the accounting treatment of cash settled rather than equity settled share-based payment schemes?
Select ALL that apply.
Mr D, a CIMA qualified accountant, is working on the preparation of a long term profit forecast required by the local stock marketprior to a new share issue of equity shares. At the most recent board meeting the directors requested that the forecast be inflated. In Mr D's view this wouldgrossly overestimate the forecast profit. Theboard intends to publish the revised inflated forecast.
Which THREE of the following are the ethical options available to Mr D in this situation?
AB and CDare separate entities that preparefinancial statements to 31 Mayusing international accounting standards. AB and CDprovidetechnical supportservices to the financial services industry and operate in the same country. The financial statements are identical except for the following:
* ABpurchased alloperatingequipment, paying $100,000,using a 5 year bank loan. The useful life of the equipmentwas 5 years.
* CDsigned an operating lease agreement for alloperatingequipment for 5 years paying $20,000peryear.
Bothentities charge all expenses relating tothe equipment to cost of sales.
From the information provided, whichof the following ratios wouldbereliablycomparable for AB and CD?
Which of the following examples would be classed as related parties ofJH Ltd due to the power they possess to directly influence the company?
1: JH Ltd's managing director
2: The son of JH Ltd's managing director, who is an intern in the company's office
3: The brother of JH Ltd's managing director, whose business supplies a large amount of production material for the company
4: JH Ltd's subsidiary company, AL Ltd
5: BR PLC, one of JH Ltd's regular customers
LM and JK operatein the same countryand prepare their financial statements to30 June 20X6 in accordance with International Accounting Standards. On 27 June 20X6 both entities raised $1 million cashby issuing debt instruments with identical terms and conditions. Prior to this issue both entities were financed entirely by equity.
At 30 June 20X6 the gearing ratios,calculatedasDebt/Equity x 100%, wereas follows:
LM: 30%
JK: 65%
Which of the following independent options would explain the difference between LM and JK's year-end gearing?
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