Cima testinside download Latest F1 Questions by Hailey q18 vce pdf

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Exam Name:	Financial Reporting
Exam Code:	F1 Dumps
Vendor:	CIMA	Certification:	CIMA Operational
Questions:	248 Q&A's	Shared By:	hailey

Question 68

LM is preparing its cash forecast for the next three months.

Which of the following items should be left out of its calculations?

Options:

Tax payment due, that relates to last year's profits.

Receipt of a new bank loan raised for the purpose of purchasing new machinery.

Expected loss on the disposal of a piece of land.

Rental payment on a leased vehicle.

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Question 69

BCD's financial statements for the year ending 30 November 20X3 include the following:

Questions 69

Inventory at 30 November 20X2 was $220,000.

What is BCD's average inventory holding period for the year ended 30 November 20X3?

Options:

37 days

35 days

45 days

42 days

Discussion

Question 70

For an entity to be exempt from preparing consolidated financial statements it must meet certain criteria specified in IFRS 10 Consolidated Financial Statements.

Which of the following conditions would give exemption from preparing consolidated financial statements?

Options:

The parent's securities are publicly traded.

The parent is in the process of issuing securities in a public securities market.

The parent is a wholly owned subsidiary of another entity.

All of the parent's subsidiaries are in one country.

Discussion

Question 71

Which THREE of the following are conditions that must be met to allow an asset to be categorised as held for sale?

Options:

Management is committed to a plan to sell

The asset is being actively marketed at a reasonable price