Cima transcender cima Operational F1 Exam Questions And Answers Pdf by Melanie q142 vce pdf

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CIMA F1 Exam Overview :

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

Question 72

Country Q has the following rules in respect of capital tax on the disposal of assets:

*Capital gains are subject to tax at 25%.

*Capital losses can only be carried forward and offset against future capital gains.

The following data relates to ABC:

Questions 72

How much capital tax will be payable on the capital gain recorded in 20X3?

Give your answer to the nearest $.

Options:

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Question 73

The financial statements of JK for the year ended 31 August 20X4 were approved on 10 November 20X4.

Within these financial statements which of the following would have been treated as a non-adjusting event in accordance with IAS 10 Events After the Reporting Period?

Options:

Inventory which was originally valued at its cost of $45,000 being sold for $37,000 in September 20X4.

A fire in JK's main warehouse on 3 September 20X4 destroying 60% of the inventory that had been held at the year end.

Notification received on 31 August that one of JK's major customers had gone into liquidation and was unlikely to pay any outstanding invoices.

The completion of a court case on 5 November 20X4 in which JK was ordered to pay damages of $150,000.

Discussion

Question 74

The external auditors have completed their audit and have discovered a material but not pervasive error in the financial statements of JK.

The directors of JK have refused to change the financial statements.

What type of modified audit report should be issued?

Options:

Disclaimer of opinion