Wednesday, 20 September 2017

Cima F1 Exam Question No 59

Question No 59:

An external auditor has completed an audit and is satisfied that proper records have been maintained and that the financial statements reflect those transactions. However the auditor has one disagreement with the management of the entity. The disagreement involves the treatment of one large item of expenditure that has been classified by management as an increase in non-current assets. The auditor is of the opinion that the item should have been classified as maintenance and charged as an
expense to the statement of comprehensive income. The amount is material in the context of the reported profit for the year. Assuming that the management refuse to change their approach, which ONE of the following modified audit reports should the auditor use?

A. Emphasis of matter
B. “Except for” qualification
C. Adverse opinion
D. Disclaimer of opinion

Answer: B

Wednesday, 28 June 2017

Cima F1 Exam Question No 59

Question No 59:

When the parent sells to the associate?
  • - Increase COGS (which has an impact on Group RE in W5)
  • - Reduce W5 retained earnings (group reserves)
  • - Reduce investment in associate (CSFP)
the profit must be eliminated from the investment in associate because the inventory is in the books of the associate. The associate's inventory is not consolidated so we cannot remove the profit from the inventory line on the CSFP.

Tuesday, 6 June 2017

Cima F1 Exam Question No 58

Question No 58:

The IASB’s Framework for the preparation and presentation of financial statements lists four qualitative characteristics of financial statements, one of which is reliability. Which ONE of the following lists three characteristics of reliability?

A. Neutrality, prudence and comparability.
B. Prudence, faithful representation and relevance.
C. Comparability, relevance and completeness.
D. Neutrality, faithful representation and prudence.

Answer: D

Thursday, 8 December 2016

CIMA and CIPFA Offer New CGMA Accountants Body Entry Route

The Chartered Institute of Management Accountants (CIMA) and the Institute of Public Finance and Chartered Accounting (CIPFA) Indicate the Launch of its new "CPFA has CGMA Recharge through the CIPFA Gateway." Path of Access this Fast Track allows a CIPFA Qualified Members to increase its qualification to obtain and the full and the adhesion CIMA DESIGNATION recognized a Global Level of Global Collegiate Accounting Management (CGMA). The new highway is open to Members and the UK International Both CIPFA.

CIPFA can benefit from Members up to 14 Exceptions with the new CIMA Gateway. After Passing the Gateway exam (also known as Case Study Management Review) Can Pass the Strategic Case Study Review, Passing Passes Through Strategic Three-Level Testing Tests. : In addition, if they will be made-Have Access to a Broad Range of Students and Study the Benefits of a Community-Based Via Online Now Student CIMA, CIMAconnect.

Andrew Harding, Executive President of the CIMA, SAID. "CIMA is very enthusiastic about La Creciente's cooperation with CIPFA This is a significant step for years to strengthen our association with one of the most respected professional bodies in the public sector Our DESIGNATION CGMA is recognized The World As All Accountants of DESIGNATION: We are pleased to share our experience and knowledge and for the Members to win CIPFA Our rating a world-renowned level.

Rob Whiteman, Executive Director for CIPFA, said: "This offer provides a milestone CIPFA Membership A Fantastic Opportunity to Build Adding Accounting Management Skills.

"With the reconfiguration of Public Utilities, Our Members are Working Ever More Through Public Environments and Organizations require specialized Skills there are Multiple Sectors if they place. The new road is compromised has to give all has today wave, Increasing Capacity and Value Of ESE Maximize Mode for Employers also to state that the staff is intended to expand their continuing professional development. "

Thursday, 24 November 2016

How CIMA F1 Exam Questions Dumps Can Help in Exam?

The CIMA DIPLOMA IN MANAGEMENT ACCOUNTING CIMA F1 Exam is designed to improve professional skills in IT. CIMA F1 Dumps focuses your ideas and improves your vision about your exam. It presents the topic of your assessment of Financial Reporting and Taxation. The CIMA F1 Braindumps make you help candidates about the position in the association of your topic. For raising the skills, the majority of the candidates prefers to get Cima F1 Past papers. The value of this CIMA CERTIFICATIONS is not able to ignore.

How to Pass CIMA F1 Exam?

There are many websites that offer their services for preparing the Financial Reporting and Taxation exam. Choosing a right option for the preparation of CIMA F1 Test should be the first choice of a candidate.  An authentic Financial Reporting and Taxation study guide renders the assistance to the candidate about the objectives. The CIMA F1 Practice Test provides a guide and keeps your points focused. If you need to buy CIMA F1 Practice Exam then you must avail online CIMA F1 Test Questions for this purpose.

The CIMA DIPLOMA IN MANAGEMENT ACCOUNTING CIMA F1 Study Material does a great job in this matter. All the CIMA F1 Questions Answers are formed as per the requirement of CIMA F1 Test Engine. There are the perfect CIMA F1 Real Exam Questions which are designed by the expert faculty. In this way, a learner can be able to take custom education. It is the fact that CIMA DIPLOMA IN MANAGEMENT ACCOUNTING CIMA F1 VCE is hard to master because it is not as simple as paper writing. It needs your complete concentration.

A solid and authentic research are required to pass the Financial Reporting and Taxation exam. If you are looking for the services of a professional individual who can assist you in this regards then you must take online help.

Features of the Online Study Guide is here to help you in preparing your CIMA F1 exam and save your time. They will provide you real CIMA CERTIFICATIONS exam questions and you will get same questions in Cima F1 exam. They will design it is appropriate to structure. Some of their salient features are given below.

  •     Offers 24/7 CIMA CERTIFICATIONS support for candidates online
  •     Live chat for support for Financial Reporting and Taxation
  •     Authentic CIMA F1 Exam Questions
  •     Integrated with CIMA F1 Simulator
  •     CIMA F1 Dumps and Free CIMA F1 PDF are surety of passing the exam
  •     Offers an easy and instant Download CIMA F1 VCE

How Online Study guide helps?

CIMA CERTIFICATIONS online study has attracted huge numbers of students around the world, the majority of them may not know much about the preparation.

  •     Their planned services give them support to have a designed content, CIMA F1 PDF, resources, and CIMA F1 Exam Questions.
  •     The CIMA F1 Exam Dumps are based on CIMA DIPLOMA IN MANAGEMENT ACCOUNTING material related to the academic syllabus to each and every student who is taking an online CIMA CERTIFICATIONS assistance.
  •     Cima F1 dumps and Cima F1 past papers helps to build confidence on Financial Reporting and Taxation exam. offers you to attain their Financial Reporting and Taxation braindumps in the best way that you can buy it for your convenience. A candidate needs to be perfect in CIMA DIPLOMA IN MANAGEMENT ACCOUNTING exam. Exams4sure provide authentic CIMA F1 exam questions dumps for the convenience of the clients.

Thursday, 10 November 2016

Cima F1 Exam Question No 57

Question No 57:

When the associate sells to the parent?

Reduce share of associate's profits
  • Reduce W5 retained earnings
  • Reduce inventory
The profit must be eliminated from the inventory because the inventory is in the books of the parent. The parent's inventory is consolidated so we must remove the profit from the inventory.

Tuesday, 8 November 2016

Tips and Tricks to pass the Cima F1 Exam

Well said, “Professionals are Professionals”. Professionals certification show that you are proficient in your field. As we know Cima is now most popular certification in Chartered Field. By Cima Certification you had a great deal to your resume. Because professional certification is a process in which candidate proves that he has the knowledge experience and skills to perform the specific job. The current job market indicates that Cima Certification is highly recommended addition to a Degree.

How to pass Cima F1 Exam in the first attempt?

               You can easily pass the Cima F1Braindumps exam in the first attempt without joining any expensive training or preparation classes. Exams4sure is one of the leading brands in Certification industry.  Cima F1 - Financial Reporting and Taxation is the most popular exam of Cima.  Exams4sure provide Cima F1 Practice Exam Questions related to the actual exam questions. We provide you Cima F1 Practice Questions after a very deep research and compiled important questions to your success. Exams4sure helps a huge number of clients that get qualified in many well-known IT courses.

Cima F1 Practice Questions prepare in two different ways.

Practice Test Software

    Practice Test Software is a Test Engine and one of the most effective  methods to study and prepare the exam. Test Engine provide you detailed explanation of every question. Test Engine allows you to prepare the exam in 2 different modes.
  • Practice Test Mode
  • Real Exam Mode

Practice Test Mode

    In Practice Test Mode you can prepare the exam by our Cima F1 Real Exam Questions. By our Test Engine, you can enhance your study and preparation skills.

Real Exam Mode

    Real Exam Mode provides you a real exam environment. By this, you can easily figure out your mistakes and prepare it again for your actual exam. This will help you to find out your mistakes and other things.

PDF Format

    PDF mode is very useful for us nowadays we can easily prepare the exam in anywhere by just download the Cima F1 PDF in our PC, Smartphones, Tablets such as eg. Cima F1 Practice Questions PDF have a brief explanation of Cima F1 questions answers.

Our website Features:

Excellent client Support:

Customer service may be an extremely vital a part of Exams4sure. Many times clients complaints reveal issues or problems which will be improved, therefore we have a tendency to continually obtainable to concentrate to our customers. Our High-quality dedicated support team is usually there to assist you out after you need any help.

Security and privacy:

We use professional level information security and privacy live. Simply Exams4srue committed to making sure that your Personal information is secure.

Money Back Guarantee:

In case candidate prepares test with our product and don't pass the Exam. Exams4sure can refund your full payment. we are going to refund your cash within seven business days. This Guarantee is to form certain that simply certs coaching product don't contain any faults in them, we have a tendency to deliver what's secure.

24/7 On-line Support:

Customer support and satisfaction is our highest priority. To enhance the expertise of our customers, we have a tendency to currently offer 24/7 on-line support.


Without any extra value, Exams4sure offer free updates of the certification test.


Exams4sure provide you a special discount on Cima F1 Practice Exam Questions. Get 10% discount and pass the exam with full assurance and money back guarantee in the first attempt.

Free Demos:

Demo of the test is offered and you'll transfer as several demos as you wish. and may follow before the getting of the particular product. you'll check your feasibleness to use the follow test by making an attempt a demo 1st. in order that your plan becomes clear regarding the contents of coaching Materials likewise by checking the demo. The coaching Materials offers you an option to analyze the follow test before getting the $64000 product.