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Score Higher on Verified F1 | Financial Reporting Exam Questions with Answers

Are you ready to take the Financial Reporting? To learn F1 exam questions, smart security solutions, and move IT forward, you need the CIMA F1 Certification. Whether you're making security rules for the whole company or working on hard problems, CIMA makes sure you're ready for anything. Crack4sure offers study materials and practice problems covering the exam syllabus for CIMA Courses, including Financial Reporting. Check for daily deals to get products that can help you pass.

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  • Questions: 248 Q&A's With Detailed Explanation
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  • Exam Name: Financial Reporting
  • Last Update: 30-Nov-2025
  • Questions and Answers: 248
  • Single Choice: 130 Q&A's
  • Multiple Choice: 41 Q&A's
  • Hotspot: 12 Q&A's
  • Fill in the Blanks: 53 Q&A's
  • Drag Drop: 11 Q&A's

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F1 Questions and Answers

Question # 1

PP supplies zero-rated and standard-rated goods. During the year ended 30 March 20X3, the standard-rated goods made up 50% of the total supplies. During the year ended 30 March 20X4 this percentage increased to 60%.

What percentage of input tax suffered can PP claim back in the year ended 30 March 20X4?

Give your answer as a whole number.

Question # 2

Entity RH has an recognised a taxable profit of $1.Smillion for 20X1'. In Entity RH's resident country. Country M, depreciation charges and entertaining expenses are disallowed expenses. Below is some information on

Entitry RH's outgoings for the period:

Depreciation charged on PPE: $450,000

Political donations: $155,000

Staff parties: $3,200

Cost of updating assets: $10,000

Other expenses: $83,500

In Country M, there is a standard corporation tax of 12% charged on all corporation profits. What is Entity RH's total tax liability for this period?

A.

$234,384

B.

$125,616

C.

$254,184

D.

$252,984

Question # 3

The Conceptual Framework for Financial Reporting issued by the International Accounting Standards Board (known as the IASB's conceptual framework) includes one underlying assumption about the preparation of financial statements and two fundamental qualitative characteristics for financial information.

Identify the underlying assumption and one of the fundamental characteristics by placing one of the options in each of the boxes below.

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For more than a decade, Crack4sure’s F1 Financial Reporting exam questions and study guides are providing the best help to a great number of clients all over the world for exam preparation and passing it. The wonderful CIMA F1 success rate using our innovative and practice exam-oriented products made thousands of ambitious IT professionals our loyal customers. Your success is always our top priority and for that our experts are always bent on enhancing our Financial Reporting products.

This unique opportunity is available through our CIMA F1 testing engine that provides you with real questions like practice tests for pre-exam evaluation. The practice questions and answers have been taken from the previous Financial Reporting exam questions and are likely to appear in the next exam too. To obtain a brilliant score, you need to keep practicing with practice questions and answers.

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At crack4sure, we want to facilitate the ambitious IT professionals who want to pass different certification exams in a short period of time but find it tough to spare time for detailed studies or take admission in preparatory classes. With Crack4sure’s Financial Reporting study guides as well as F1 questions, it is super easy and convenient to prepare for any certification exam within days and pass it. The easy information, provided in the latest Nov 2025 F1 questions and answers does not prove a challenge to understand and memorize. The CIMA Certifications Financial Reporting exam takers feel confident within a few days of study that they can answer any question on the certification syllabus.

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